Internal Audit Role In Promoting Research, The Governance Of Listed Companies

Corporate governance is composed of decision-making,promotion policyand supervision.,well,internal auditing is very import to insure theBOD(board of director) maintains the corporate governance correctly andeffectively.As The Institute of Internal Auditors(IIA) indicates "Acomplete corporate governance system is based on three terms ,which isboard of directors(BOD), executive boards , internal auditing andexternal auditing.obvirously,the internal auditing is one of thefoundations of effective governance .However,the internal auditing organization of the company which listedin the capital market of our country is not very optimistic.Forexample,board of director (BOD)doesn't have special auditingcommittee , There're not special auditing division when the internalauditing reports to the CFO Because of the framework of auditing islost ,The use of internal auditing is not effective,it leads to theignorance of internal auditing, finally leads to the vicious circle.tThe thesis is comprised of five partswith sevenpart. the first parts,introduces the thesis elaborates the origin,development,target,functions and characteristics.The second part, introduces the major contents and types of internalauditing :internal control auditing ,company risk auditing,operationalauditing and management auditing.. the third part, compares of internalauditing between china and western country,analyses the problems ofinternal auditing development in china the fourth part ,.makes furtheranalysis to the essence of internal auditing and company governance. thefifth part analyses the problems and countermeasures towards thedeveleopment of internal auditing in our country.and raises severalpolicies to solve those problems( the chapter 6 and 7)...