A Case Research On The Effect Of Internal Audit In Corporate Governance Of Private Listed Companies In China

Since the new century,the status and effect of internal audit in corporate governance is more and more focused on.Specific to the private listed companies in our country,how the relationship between internal audit and corporate governance is,and how the internal audit departments play function and embody its corporate governance effect,from the present point of view,these problems deserve analyzing and discussing deeply.This article study on the corporate governance effect of internal audit in private listed companies.Chapter one mainly summarizes the background and meaning of the research,the results of related theories at home and abroad;Chapter two chiefly presents the basic theories about internal audit and corporate governance,the source,the definition and the function of internal audit,the concept and the connotation of corporate governance,then analyses and summaries the common theoretical sources and purposes between them,after that the relationship between internal audit and corporate governance;Chapter three refers to private listed companies concretely,according to the general characteristics of corporate governance,this section analyzes the affection of internal audit in corporate governance,then resolves the basic factors affecting the effect of internal audit governance,this chapter deconstructs the common problems in these companies and offers corresponding countermeasures;Chapter four of this paper selects a private listed company YTX as a practical case,in order to analyze the details of internal audit,then interprets the corporate governance through accounting audit,internal control audit,purchasing price audit and risk-oriented audit,lastly,the paper summarizes the effects and defects of the relevant audit work of YTX,expecting to bring reference to improve corporate governance and operating conditions.