The Empirical Study On Internal Audit Servings Based On The Corporate Governance

The internal audit is the activity of affirming servings and consulting servings that is independent and objective. Its purpose is for increasing the value and improving the organization. It passes the standard and systematic method to appraise and improve the risk management, the internal control and the validity of corporate governance in order to help the organization to realize a target. The internal audit aspects such as concept, nature, content and effect are unceasingly deepened and richly defined by the International Internal Audit association. The internal audit already has been considered, as one of the four big foundation stone that includes the board of directors, management and external audit for the effective governance. The internal audit include the activity of not only affirming but also consulting; its contents has been developed from the financial audit to administration audit, strategy audit; its effect has been developed from simple protection to construction; its time has been developed in from the end to advance; its form has been developed from the secondary accounting item audit to the guide of risk audit. At present internal audit have met unparalleled developing opportunity and challenge. It is very important significance under the background, to analyze internal audit are able to what service to provide and know the need and expectation about inner or outside benefit person.On the basis of studying the current situation at home and abroad, the paper strives to study what internal audit service could satisfy the need of corporate governance and collects data by questionnaire. It corresponds research hypothesis for the difference desire of internal audit service between management and board or audit committee in corporate. It may determine whether can keep up with the development of the International Internal Audit association and exist serves gap and its cause. The author thinks that the research can urge the internal audit function is played and make the management to fulfill the entrusted economic commitments. It has the very important effect to improve the efficiency of corporate governance.