浅析我国公司治理结构中的内部审计——中德两国内部审计模式比较

On the Internal Audit of Domestic Governance Structure-Internal Audit Model Comparison between China and Germany

文章通过对我国和德国在内部审计诸多方面的比较,试图探寻二者之间存在的差异,以期给我国内部审计实务以启示,为我国内部审计制度的完善提供一些可行方案。

Based on the comparison of China and Germany in many aspects of internal audit, this paper tries to explore the differences in order to give revelation to internal auditing practices, and to provide some viable solutions to improve domestic internal audit system.