公司治理视角下的民营企业内部审计

Internal Audit in Private Enterprises from the Perspective of Corporate Governance

内部审计作为实现内部控制的主要途径,是公司治理的有机组成部分。民营企业应正确认识和处理好内部审计与公司治理的关系,强化内部审计职能对公司治理质量的影响,并基于公司治理要求改进民营企业的内部审计,如:科学合理地设置内部审计机构,建立健全内部审计规范体系,拓展内部审计的职能与范畴等。

As the primary means for realization of internal controls, the internal audit is an integral part for corporate governance. It＇s necessary for private enterprises to understand correctly and handle the relationship between the internal audit and corporate governance, strengthening the impact of internal audit function on the quality of corporate governance. Based on the requirements of corporate governance in private enterprises, such measures should be taken to improve the internal audit as, building up internal audit institutions in a scientific and reasonable way, the establishment of normalized internal audit system, expanding the internal audit functions and areas, etc.