内部审计在公司治理中的作用研究

The Research about the Function of Internal Audit in Corporate Governance

内部审计作为一项监督评价机制,本应在企业中具有举足轻重的地位,但大多数企业的管理层很少能够重视内部审计的作用。只有认清内部审计在公司治理中的作用,提升对内部审计的认识,才能分析出内部审计不能在公司中发挥作用的原因。从而针对原因,提出如确保内部审计独立性,建立健全以风险和控制为导向的内部管理保证体系等帮助企业实现其组织目标的可行性措施。

As a supervision and evaluation mechanism,internal audit should be located in a very important position in the enterprise, but most of the managers of enterprises pay little attention to the role of internal audit.Only if we recognize the importance of audit in corporate governance and enhance the understanding of internal audit, the role of audit can be played better.In view of the reasons, such as ensuring the independence of internal audit, establishing and improving the risk and control oriented internal management assurance system to help enterprises realize the feasibility of its organizational objectives.