The Research Of Internal Auditing Based On Corporation 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. 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 f(?)lfills 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.This article takes the opinion that the questions of internal auditing under corporation governance environment in china is mainly because the related internal auditing laws and regulations are imperfect, the structure of corporation governance is unreasonable, the importance of governance participants to internal auditing is not sufficient and corporation governance doesn't bring internal auditing into its frame.Lastly in view of particularity of corporation governance and internal auditing in China, this article proposes countermeasures and suggestions to consummate internal auditing under corporation governance environment in China.