内部审计治理效应探析

Research of Internal Audit Governance Effect

作为公司治理“四大基石”之一内部审计,通过确认和咨询职能,促进公司内部治理的改善,适当的组织定位是内部审计发挥治理效应的制度保障;职业道德规范是保证内部审计工作质量的基础条件;内部审计不是孤立于公司治理机制而存在的,其与董事会、管理层以及外部审计之间的良性互动与配合是其实现治理效应的重要途径。对内部审计治理效应的研究越来越受到学术界和实务界的重视。

As one of the“four cornerstones”of corporate governance,internal audit can improve corporate internal governance through confirmation and consulting functions.Proper organizational positioning is the institutional guarantee for internal audit to exert its governance effect.Professional ethics is the basic condition to ensure the quality of internal audit work.Internal audit cannot isolate from corporate governance,and the benign interaction and cooperation between internal audit,board of directors,management and external audit is an important way to realize its governance effect.Nowadays,more and more attention has been paid to the study of internal audit governance effect by the academic and practical circles.