浅析企业内部审计治理效应

Analysis on the Governance Effect of Internal Audit

随着经济的不断发展,企业模式更新换代,内部审计在企业内部扮演了愈加重要的角色。本文分析了公司治理与内部审计的内在关系,探讨了内部审计对公司治理的四大效应,给出了提升企业内部审计治理效应的建议,对厘清内部审计与公司治理之间的理论关系以及如何有效提升内部审计治理效应具有参考意义。

With the continuous development of the economy and the upgrading of corporate models,internal audit has played an increasingly important role within the company.This article analyzes the internal relationship between corporate governance and internal audit,probes into the four effects of internal audit on corporate governance,and puts forward some suggestions on improving corporate governance effect of Internal Audit.and how to clarify the theoretical relationship between internal audit and corporate governance Effectively improving the governance effect of internal auditing is of reference significance.