当前,内控制度已成为公司治理逐步有效完善的利器,内部审计在公司治理中也被不断地赋予了新的任务。因此,研究公司治理、内部审计和内部控制三者之间的内在联系,明确内部控制和内部审计在公司治理中的地位和作用,推动内部控制和内部审计的互动共进,对于进一步完善公司治理结构,促进企业的健康发展,实现公司价值最大化就显得非常重要。 At present, the internal control system has become a tool for the gradual and effective improvement of corporate governance. Internal audit has been continuously given new tasks in corporate governance. Therefore, researching the internal relations between corporate governance, internal audit and internal control, clarifying the position and function of internal control and internal audit in corporate governance, promoting the interaction between internal control and internal audit, and further improving corporate governance Structure, promote the healthy development of the enterprise, it is very important to realize the company’s value maximization.