Study on Issues About Internal Audit from the Perspective of Corporate Governance

摘要：

In order to coordinate the agency relationships to ensure clients rights not to be infringed,we must improve corporate governance as an essential precondition. And internal audit is one of the four cornerstones of corporate governance. This article explores the internal audit related issues from the perspective of corporate governance. First,it discusses the basic theory and the relationship between corporate governance and internal audit. Then it discusses problems of the internal audit in the implementation process in China. At last,it gives out Strategy on how to improve the internal audit to strengthen corporate governance.

关键词： Corporate governance Internal audit Internal control Strategy

作者: XU Xiangzhen XU Wei

作者单位: School of Management, University of Jinan, Jinan, China, 250022

会议类型: 国际会议

会议名称: The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 215-219

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）