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采取实证分析方法,选取设立内部审计机构的691家上市公司作为研究样本,采用非参数检验、多元回归方法对内部审计在公司治理中发挥作用的效果进行验证性分析。从验证结果看,总体上设立内部审计、隶属董事会或总经理的模式以及内外合作开展内部审计的方式有利于改善内部审计的公司治理效果。
Empirical analysis method is adopted, 691 listed companies with internal audit institutions are selected as the research samples, and the non-parametric tests and multiple regression methods are used to verify the effectiveness of internal audit in corporate governance. From the verification results, the overall establishment of internal audit, under the board of directors or general manager of the model and the internal and external cooperation to carry out internal audit approach is conducive to improving the effectiveness of internal audit corporate governance.