内部审计在会计信息失真治理中的作用研究

A Study on Effect of Internal Audit in Governing Accounting Distortion

内部审计在会计信息失真治理中直接或间接地发挥着促进公司治理结构的完善、提高会计信息质量的作用。但是,由于多方面的原因,内部审计的作用并没有得到充分发挥。为此,一方面我们要加强理论研究、理顺有关关系,另一方面需采取优化内部审计环境、加强内部控制等措施,充分发挥内部审计在会计信息失真治理中的作用。

During the governance of accounting distorting,internal audit should have an effect on perfecting corporate governance and improving the quality of accounting information. In present circumstance,that effect can not be called into full play and more research should be made on it. Besides,strict measures should be taken to optimize and improve the environment of audit.