Research On Strengthening Internal Audit In Corporate Governance Environment

Internal Audit and Corporate Governance contact with each other and promote corporate governance can influence the effectiveness of the internal audit produces a sound development of the internal audit can improve the corporate governance framework.With economic development and the complexity of the corporate governance environment,have a huge impact on the internal audit,but for now the internal audit in non-listed companies in the development.in general,is not optimistic,and the internal audit organization as a corporate governance framework an important part of its role can not be ignored,therefore,how to strengthen the internal audit in corporate governance environment for each specific company,has a practical significance can not be ignored.By collecting literature,the use of empirical research and case studies.In the conceptual stage,it begins to collect,collate corporate governance and internal audit of foreign and domestic literature,current research situation general understanding of the basic theory and governance theory of internal audit firm,this paper attempts through theory and case combined way to explore the status of the change in the internal audit were not taken seriously,and improve internal pathway audit department status,focusing on business audit process in practice,the actual situation of the company as a starting point,trying to figure out the internal audit of the existing problems,combined with theory of corporate governance and internal audit theory to analyze the cause of these problems,the reasons for the proposed measures by the actual situation of these measures and cases of a combination of ideas to solve the problem of study to obtain a conclusion-to solve the internal audit independence is weak,target selection errors,poor audit environment,do not attach importance to the construction of internal audit,internal audit shortage of talent,internal audit and other issues behind information technology can enhance the internal audit in corporate governance environment,improve the company's economic efficiency,to meet the needs of internal audit at the same time improving corporate governance frame Audit mode,the internal audit lasting development and improvement.