公司治理视角下的内部审计定位研究

Research on Internal Audit Location from the Perspective of Corporate Governance

在内部审计演变的过程中,随着外部环境的变化,内部审计经历了财务导向审计、业务导向审计、管理导向审计、风险导向审计以及现时的治理导向审计,即内部审计由管理层耳目演变成审计委员会耳目。作为保护受托责任履行的一种公司治理机制,内部审计通过连续一体的确认服务与咨询服务提高治理效率,保护以股东为主体的利益相关者的权益。

With external environment changing,internal control changes from fiancé-oriented,exaction-oriented,management-oriented,risk-oriented to governance-oriented at present.That is,internal control is the ＂eye and ear＂ of both management and audit committee.As a mechanic of protecting accountability,internal control improves corporate governance efficiency to protect stockholder＇s benefit through continuous assurance activity and consulting activity.