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现代企业制度有效运行需要以规范的公司治理为前提,有效的内部审计制度有助于企业完善公司治理。随着公司治理和企业管理的发展,企业的内部审计实践也发生很大变化,进入了价值增值阶段。因此,本文着重分析公司治理视角下,内部审计如何为企业价值增值服务,并进一步探索了在公司治理中增强内审增值功能的具体策略。
The effective operation of the modern enterprise system requires standardized corporate governance as a prerequisite, an effective internal audit system helps companies improve corporate governance. With the development of corporate governance and business management, the internal auditing practices of enterprises have undergone great changes and entered the phase of value appreciation. Therefore, this article focuses on the analysis of how internal audit services corporate value added in the perspective of corporate governance, and further explores the specific strategies to enhance the value-added function of internal audit in corporate governance.