基于铁路企业公司治理角度的内部审计探讨

Discussion on Internal Audit from the Perspective of Corporate Governance of Railway Enterprises

内部审计是铁路企业监督治理体系的重要构成,对企业完善公司治理、防范经营风险起着重要作用。阐述内部审计和公司治理的概念,分析两者关系,针对铁路企业内部审计在公司治理视角下发展的缺陷,提出优化微观审计环境、扩大审计范围和领域、全面利用审计信息技术、加强审计人员素质管理等完善企业内部审计的建议。

As a key of the internal supervision system of railway enterprises,internal audit plays an important role in improving corporate governance and preventing operational risks.This essay expounds the concept of internal audit and corporate governance,and analyzes the relationship between them.Some suggestions are put forward to perfect the internal audit of enterprises,such as optimizing the micro audit environment,expanding the scope and field,making full use of audit information technology,strengthening the quality management of auditors and so on.