【摘要】 内部审计是公司治理过程中不可或缺的组成部分,是完善公司环境和自身发展的要求,其发展方向要向内部管理和控制审计等领域拓展。开拓内部审计领域对完善公司治理具有经济评价、经济鉴证、经济监督等作用。要使内部审计在公司治理中的作用得到充分发挥,必须建立有效的运行机制,如权利制衡、激励约束、信息沟通机制等。更多还原

【Abstract】 The internal audit is the indispensable constituent in process of the company governed, it is the request the company environment consummated and company’s development, its development direction must intend to domain of internal management and control audit and so on. The development domain of interior audit is useful to the company governed in economic evaluation, economic certificate and economic surveillance and so on. It must be founded the effective movement mechanism for example the right balance, inspirit and inhibit, information communicated and so on, in order to made the internal audit effect in the company governed.更多还原