基于受托责任视角的内部审计与公司治理研究

Inner Audit and Company Administration——From the Perspective of being Commissioned Duty

从受托责任视角看,内部审计是组织内部受托经济责任履行过程中不可或缺的组成部分,它借助于外部审计和审计委员会这两个积极的公司治理因素来保证和促进受托经济责任的全面有效履行。

From the perspective of being commissioned duty,inner audit is an indispensable part in the process of carrying out entrusted economic duty within organization,which is guaranteed and promoted effectively by means of outside audit and audit committee.