随着经济的快速发展,内部审计在公司治理中发挥着越来越重要的作用。而随着近年来一系列财务舞弊事假的发生,内部审计的也收到人们越来越多的关注。本文主要分析内部审计与公司治理的关系、内部审计在公司治理中的作用和不同的内部审计模式对公司治理效应的影响。最终得出独立的内部审计模式有利于提高公司业绩,而董事会领导的内部审计模式最利于公司业绩的提高。 With the rapid economic development, internal audit plays an increasingly important role in corporate governance. With the occurrence of a series of financial frauds in recent years, internal audit has also received more and more attention. This paper mainly analyzes the relationship between internal audit and corporate governance, the role of internal audit in corporate governance and the impact of different internal audit models on corporate governance. Ultimately, the independent internal audit model can help to improve the performance of the company, while the internal audit model led by the board of directors is most conducive to the improvement of corporate performance.