公司治理越来越受到广泛的关注和重视,人们认识到,只有建立一套完整的治理系统,才能彻底解决舞弊、腐败和管理不当的问题,在这一系统中,内部审计是必不可少的组成部分。随着当代企业经营管理环境的变化、风险的增多、内部治理的加强以及组织机构的重整,内部审计工作应在改进风险管理和完善治理结构等方面发挥积极的审查、评价及促进作用,由此赋予了内部审计人员更重,更多的职责和使命。 Corporate governance is gaining more and more attention and attention, and it is recognized that internal auditing is essential in this system only if there is a complete set of governance systems in place to address the problems of fraud, corruption and mismanagement component. With the change of business management environment, the increase of risk, the strengthening of internal governance and the reorganization of the organizational structure, the internal audit should play an active role of review, evaluation and promotion in improving the risk management and improving the governance structure. This gives internal auditors a heavier, more responsibility and mission.