Internal Auditing And Corporate Governance

The thesis has a systematic and comprehensive research on internal auditing, which has positive affect on corporate governance. In the thesis three methods are used which are analysis of documents, normative research and case research.The thesis is comprised of five chapters. In the first chapter, the paper introduces research target, significance, structure, and methods of this thesis as well as the contributions. In the second chapter, the thesis elaborates the produce, development, target, functions, and problems of internal auditing. In the third chapter, the paper introduces the methods and major contents of internal auditing: internal control auditing, financial auditing, operational auditing and management auditing. The chapter 4 analyses the features of corporate governance, interprets the relationship between internal auditing and corporate governance and then puts forward the model of internal auditing in governance structure etc. In chapter 5, according to the analysis of internal auditing, the author puts forward several ways to solve the problems which have been talked about before.The major contributions of the thesis include: First, indicating that internal auditing essentially produce by needs of corporate internal management. Second, analyzing the problems of internal auditing and putting forwards the means to solve them. Third, according to the current situation, pointing out that the most important task of financial auditing is to assure the reliability of accounting information system, then providing some approaches to achieve it. Fourth, providing several value-added approaches of auditing. Fifth, pointing out the question that how to assess the performance of internal auditing, and the author provides some advices.