论文部分内容阅读
内部控制是保证公司正常运转的有效因素,是公司治理结构的重要组成部分,也是调控机制中最为重要的一环。内部审计、董事会、管理层以及注册会计审计机构构成了公司治理的四大主体,本文分析了公司治理对内部审计的需求,明确了内部审计是公司治理不可或缺的部分,提出了内部审计与公司治理是相辅相成、相互支持的关系,介绍了内外部利益者与内部审计的关系。
Internal control is an effective factor for ensuring the normal operation of the company. It is an important part of the corporate governance structure and the most important part of the regulatory mechanism. Internal audit, board of directors, management, and registered accounting auditors constitute the four main bodies of corporate governance. This paper analyzes the requirements of corporate governance for internal auditing, clarifies that internal audit is an integral part of corporate governance, and proposes internal auditing. Corporate governance is a complementary and supporting relationship. It describes the relationship between internal and external stakeholders and internal audit.