The Law Research On The Inner-audit Of Corporation

With the continuing financial risk happened pervasive in inside and outside of enterprises, the inner auditing begin to gain a general emphasis, the inner auditing is one of the most important part of the cooperation governance, and is the key guarantee of it as well.For a long time, the inner audit of our country faced a structure paradox, that is it can not join in the cooperation governance system, the function of the inner audit in the macro strategic management has been ignored, which lead to a separation of the relation of inner audit and the cooperation governance, that is the foundation stone of the inner audit disabled. The reason come from all facets, from the view of law, one is the macro legislation has not give the inner audit a precise status, which lead to inner audit a dispensable department, the second is the inner auditor themselves do not take the inner audit into a law hight, regard the inner audit a hypo taxis organ, under the unify management of the company, it is hard to avoid the independency.The company governance configuration can be separate into single company governace and combine conmany governace be the distingction of the ligament of property right. The writer try to explore the resolvent of the law problem of the inner audit in the cooperation governance from the view of the bilateral relation between the inner audit and the cooperation governance, cast off the awkward status of the inner audit, and put forward the advises of legislation and the how the inner auditor implement the inner audit with regulation, and how to treat the audit report as a juristic amanuensis.