Study On Internal Audit And Corporate Governance Of Group Company

After years of reform and opening up， China’s economic construction has madegreat achievements， in the process， the organization plays a mainstay role， andtake this opportunity to develop and grow， a group of excellent group of companiesbegan to appear， including government strongly support the State-Owned Companyand outstanding entrepreneurs rely on the good operation of the formation of thePrivate Companies. The company formed in the initial stage， as a result of thecompetition is not very strong， rely on the traditional management methods can copewith the problem that the enterprise faces， but in recent years， with the applicationof information technology， the Multi-National Corporation step by step and thetechnical progress， picky customers， and these will ask the company to acceleratethe speed of reflect， become more of efficiency， coordinate each relation， increasein response to the ability of all sorts of risks， the group’s management raised newrequirement.This paper discusses the internal audit in corporation governance roles， first toexplore the development of internal audit， to find out the effects of various keyfactors of audit， internal audit in corporate governance role of the mechanism， itpoints out that the internal audit how to infiltrate the corporate governance of thespecific details， using empirical validation of our group internal audit in companymanagement on the management surplus management inhibition， the conclusion isChina’s Corporation in the internal audit in the corporate governance of the effect isnot obvious， especially for the senior management personnel of the enterprisesbehavior supervision. Finally has analyzed our country in company of group internalaudit governance function failure， given the establishment of an effective internalaudit of group company way， we should first analyze the group ’s fiduciary duty andthe company is facing a risk， the external environment and internal auditingcapabilities， and then determine the internal audit objectives， based on the aim toestablish the internal system.