论文部分内容阅读
本文通过内部审计与外部审计相互协调依据,内部审计与外部审计在协调中内部审计的职责,即内部审计对外部审计揭示的问题进行及时督促整改落实,着重以M企业的实际案例说明内部审计督促整改的实践及其在公司治理中的作用。因此,建立内部审计与外部审计相互合作的支持机制,改善内部控制和公司治理的水平,以提高企业的治理效能,促进企业持续健康发展,实现企业的利益最大化。
In this paper, the internal audit and external audit are based on the basis of mutual coordination, internal audit and external audit in the coordination of the internal audit duties, that is, internal audit on the external audit revealed problems promptly prompt implementation of rectification, focusing on the actual case of M companies that internal audit supervision Rectification Practice and Its Role in Corporate Governance. Therefore, we should establish a support mechanism for the mutual cooperation between internal audit and external audit, improve the level of internal control and corporate governance in order to improve the efficiency of corporate governance, promote the sustained and healthy development of enterprises, and maximize the interests of enterprises.