Based On The Research Of Enterprise Internal Audit Under The Corporate Governance

International financial scandal appeared frequently, the outbreak of the financial crisis, causedthe attention of people, people began to look for the cause of the problems and analysis of mainproblems in the corporate governance problem is one of the reasons, people begin to pay closeattention on the issue of corporate governance, whether foreign or our country.Our country is facingserious challenge, because most of the enterprises in China is established on the basis of thestate-owned enterprises, imperfect corporate governance structure of the phenomenon iswidespread.At the same time in the midst of the financial scandal, worldcom event because of theinternal audit has played a good supervision effect to avoid the bankruptcy risk of the enterprise,confirmed the positive role of internal audit in corporate governance.Internal audit is graduallyunderstanding the importance in the corporate governance, internal audit has beenrecognized.Internal audit is carried out effectively, and has relation with the externalenvironment.Corporate governance has a decisive on the external environment, internal audit canalso be effective for the company’s business activities play a supervision and restraint.Can promotethe perfection of corporate governance structure, avoid the financial scandals, will not causeadverse effect on the development of the economy.Based on the enterprise internal audit under thecorporate governance research have more realistic meaning.Article is research on the correlation between the two, adopt the method of combining researchand case.In this paper, through the five part.: the first part is to mainly introduced article topicbackground, significance, the corporate governance and internal audit the relevant review at homeand abroad, the status quo of the research published their views as well as the contents of this paperis a framework are introduced, and has carried on the simple summary to innovation andinadequate.The second part of this article involves the relevant concepts, on the basis of existingresearch.The first is the theory on the basis of brief explanation.Secondly, from two aspects ofcorporate governance and internal audit respectively, summarizes the related theory, introduces thebackground of corporate governance and the concept and model and governance mechanism andgovernance mechanism.Internal audit background, concept and mode, function.The third partcarries on the analysis on the relationship between the corporate governance and internal audit, thefirst part concludes both have a common theoretical foundation and purpose, detailed analysis in the second part discusses the interactions between the two.The fourth part is case analysis and theanalysis of status quo of internal audit in China, the first part of CH case interpretation, internalaudit of CH company are briefly introduced, from CH company governance structure, set the aspectof internal audit, demonstrates the internal audit in the CH company governance role ingovernance.The second part is status of internal audit in China, many deficiencies and problems incorporate governance, analysis the cause.The fifth part is put forward relevant policyrecommendations, respectively from two different aspects of corporate governance and internalaudit are proposed.Finally according to the content of the article, the summary of the conclusions,outlook, and the deficiency existing in this paper.Changes under the background of globalization, the environment is complex, with thedevelopment of economy to the requirement of internal audit is changing.Our country on the basisof internal audit has made achievements, at the same time there are problems in the internal audit ofthe status quo, to the improvement of the existing status with the different requirements of internalaudit, internal audit get play a role in corporate governance, corporate governance structure andmanagement are benefited from the internal audit, improve management level.Articles in both thecorrelation research, not only enriched the theoretical system,and the understanding of the currentsituation of our country have a accurate, better guides to perfect corporate governance structure.Inthis paper, the research has important theoretical and practical significance.