论公司治理与内部审计

Discussion on Corporate Governance and Internal Auditing

公司治理从来没有像现在这样受到广泛的关注和重视,人们认识到只有建立一套完整的治理系统,才能彻底解决舞弊、腐败和管理不当的问题。在这一系统中,内部审计是必不可少的组成部分。本文从公司治理与内部审计的核心--风险管理的角度出发,研究公司治理与内部审计的整合。

The corporate governance has got much attention nowadays.In order to solve such problems as cheating,corruption and inefficient management resolutely,it is important to establish a complete management system.And in this system,internal auditing is a necessary part.This essay,from the aspect of risk management,analyzes the combination of corporate governance and internal auditing.