公司治理框架下的内部审计研究述评

A Literature Review of Internal Auditing under the Framework of Corporate Governance

对公司治理框架下的内部审计研究文献进行了梳理,发现现有文献主要从内部审计的理论基础、定位、设置模式、与公司治理关系、实证检验以及内部审计的外包等方面展开研究,并对未来内部审计的研究作了一些展望。

This paper sorts out the literature on internal auditing under the framework of corporate governance and finds that the existing literature mainly studies the internal auditing from aspects of theoretical basis, the orientation, its relationship with corporate governance, the empirical study and internal auditings outsourcing and so on. The paper offers some prospects of internal auditing.