The Research On The Effectiveness Of Internal Audit Of Corporate Governance

In the process of global economic integration, national economies have been closely linked together, in September 2008 the United States instant evolution of the crisis on Wall Street as global financial crisis, trigger off a chain reaction of the body has spread to the world economy States in the global financial crisis to achieve the survival and development of enterprises, to constantly improve their overall competitiveness, in the interest of the external environment while strengthening the corporate self-reflection, self-examination and self-examination of the capacity, which depends on the business activities and internal Control of appropriateness, legality, validity, whereas internal audit is on business activities and the adequacy of internal control, legitimacy, effectiveness monitoring, independent and objective evaluation of the activities. Therefore, the global financial crisis, the internal audit faced with new challenges, the role of the internal audit has shifted, highlights the growing importance of internal audit.However, the internal audit's role in corporate governance lies and where; in the existing corporate governance mechanism, the effectiveness of internal audit are brought into full play and so on, for now still a lack of sufficient theoretical and empirical support. Therefore, the answer to these questions will further deepen the internal audit role in corporate governance awareness to enrich and expand the study of internal audit, strengthening the internal audit practice and improve their corporate governance has important theoretical and practical significance.In this paper, to understand the internal audit and corporate governance theories, based on the establishment of internal audit and corporate governance effects motivated further theoretical analysis. Case also proposed to make up with the theory alone is difficult to fully explain the lack of effect of internal audit control, internal audit governance for the in-depth understanding of the mechanism to achieve effects provide some support; the same time, this is also the treatment effect on the internal audit carried out an empirical study good try, for the internal audit and corporate governance theory and practice of the effectiveness of the combination, from an empirical point of view has been tested and made a positive answer. Finally, I propose a few suggestions under the actual development of Chinese internal audit system status and a certain background.