The Construction Of Internal Audit Mechanism Based On Corporate Governance

With the continuous development of the market economy,the processes and models of corporate governance have been further improved,and internal audit has increasingly highlighted its unique role in corporate governance.Internal audit can further strengthen the company's management,find out problems,predict and control the occurrence of risks,prevent the occurrence of fraud,improve the economic efficiency of the company's operation process,and make the company develop in a good direction.However,domestic internal audit is established by administrative methods,and there is still a lot of vacancy in law.Moreover,the internal audit model adopted by most companies is a copy of the developed country model and does not start from the specific situation of the company.As a result,the role of internal audit is relatively limited.Therefore,choosing an internal audit system that is suitable for an enterprise can better play the role of internal audit and enable it to truly participate in the management of the enterprise.This has become an important practical issue with great research value.This article is guided by internal audit theory,corporate governance theory,and internal audit institution settings.Based on domestic practice,this article studies the problems in the internal audit of Chinese companies from the perspective of corporate governance,and proposes to further improve internal audit and corporate governance.Of ideas.The thesis mainly consists of six chapters.First,it introduces the research purpose and significance of this article,as well as domestic and foreign literature on internal audit and corporate governance research,and then explains related theories such as internal audit theory and corporate governance theory.Taking the internal audit of Company A as an example,it analyzed the problems existing in the company's internal audit and corporate governance,and summarized the breakthroughs and improvements of Company A's internal audit,so as to propose better implementation in corporate governance Measures related to internal audit.Finally,it summarizes and looks forward to a brief summary of the full text,and puts forward the shortcomings of this paper and the outlook for future research directions.