The Research On The Setting And The Responsibility Arrangement Of Internal Audit Organization Under Corporate Governance

Since 1997, because of the outburst of Asian financial crisis, corporate governance has become a serious question in the world. Many countries in the world and relevant international organizations have realized that the necessity to strengthen corporate governance. From the eighth decade of the twentieth century, the objective of corporate governance was being how to encourage and supervise management effectively. We all know that internal audit plays an important role in the monitoring systems. If it has been put a right place and implemented well, it can play important roles, such as balancing relationships between stakeholders, insuring the quality of accounting information and relieving managements of the economic responsibility.The driving force of the internal audit producing is accountabilities; corporate governance produces to be same. So long as corporate governance needs various benefits level of the responsibility explicit, must have the internal audit, because internal audit primary responsibility is supervises the management level responsibility fulfilling, the strategic management level has the guarantee, the consultation responsibility demand to it; The business management level has the guarantee responsibility to it the demand; The national audit office has the consultation responsibility to it the demand. The responsibility including fulfills the responsibility and the report responsibility, internal audit governs in the company under the demand report responsibility is faces the national audit office and the enterprise senior management level two-track report. The development governs which along with the company, the related essential factor responsibility which the company governed has had the change, it to the internal audit demand also corresponding occurrence change, internal report of audit relations by "has been able to move type" the characteristic has replaced "the equation" the characteristic, promoted the enterprise value maximization realization. Governed according to the company to the internal audit responsibility demand, this article proposed the internal audit subordinated in the national audit office, entrusts general manager by the board of directors to carry on the management to the interior auditing department now under the perfect condition dual leadership's internal audit organization pattern.In recent years our country continuously was devoting in strengthens the corporate governance, its goal was the establishment perfect company governs the structure.Through the study and the introduction overseas advanced experience, and unify our country national condition to found our country internal audit responsibility system arrangement to establish the perfect company regarding our country to govern the structure to have the positive function.