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随着西藏经济的快速发展,上市公司的发展得到空前的进步,伴随着国内外一系列的财务舞弊案件频频发生,这就推动了公司治理结构的变化,使内部审计的研究推向了前沿。内部审计作为公司治理中的一部分,对于监督和预防公司财务造假,具有重要的作用。本文阐述了内部审计与公司治理的关系,了解西藏上市公司内部审计的情况,针对具体情况提出建议。
With the rapid economic development in Tibet, the development of listed companies has made unprecedented progress. With the frequent occurrence of a series of financial frauds both at home and abroad, this has promoted the change of the corporate governance structure and pushed the study of internal audit to the front. As a part of corporate governance, internal audit plays an important role in supervising and preventing the financial fraud of the company. This article elaborates the relationship between internal audit and corporate governance, understands the internal audit of listed companies in Tibet, and gives suggestions according to specific situations.