Research On Internal Audit In Corporate Governance On The Function And Implementation Path

Financial scandals of well-known enterprises at home and abroad are common occurrences.Financial fraud incidents around the world shock all walks of life.With the occurrence of a series of events such as worldcom incident and enron financial fraud incident,corporate governance has gradually attracted the attention of all walks of life.In addition,as one of the four main parts of corporate governance,internal audit has attracted enough attention.The traditional internal audit exists in the enterprise with the positioning of supervision mechanism to confirm and supervise the legitimacy,fairness and rationality of the enterprise’s financial statements and economic operation activities.At present,internal audit is also actively expanding its functions to serve corporate governance with the functions of consultation and service,so as to realize enterprise value added and organizational goals.Due to the urgent needs of the practice circle,the domestic and foreign theoretical research on corporate governance is emerging one after another,and the research on corporate governance in China is also advancing by leaps and bounds under the background of the rapid development of China’s economy.For most of the enterprises in our country the understanding of the internal audit is not deep,to set up internal audit agencies also tend to stay on the surface,not starting from the actual needs of their own to set up the internal audit department,and set up internal audit department,due to a variety of problems,which limits the full play in the role of internal audit in corporate governance.The first part of this paper reviews the literatures on internal audit and corporate governance.The second part analyzes the relationship between internal audit and corporate governance on the basis of relevant theories.The third part of the overall global,the paper analyzes the internal audit in corporate governance plays a different role,the fourth part of how to realize the way in the role of internal audit in corporate governance are studied,and the guarantee measures to implement are analyzed,and finally in the fifth chapter introduces the case company,through the specific case to analysis in an enterprise,internal audit in corporate governance the status and role,and how to improve to make the internal audit and better play a role in corporate governance.Due to the theoretical and practical circles at home and abroad understanding of corporate governance in the important position in the enterprise is consistent,lack is the guidance of system theory of the system and,guidance,and practice in this article,through delving into the internal audit and corporate governance,try to practice the establishment of internal audit development provide certain guidance,to achieve better corporate governance,realize the value of the enterprise value.