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

被引：0

作者：

Xu Xiangzhen ^{[1
]}

Xu Wei ^{[1
]}

机构：

[1] Univ Jinan, Sch Management, Jinan 250022, Peoples R China

来源：

PROCEEDINGS OF THE SIXTH INTERNATIONAL SYMPOSIUM ON CORPORATE GOVERNANCE | 2011年

关键词：

Corporate governance; Internal audit; Internal control; Strategy;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In order to coordinate the agency relationships to ensure client's 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 improve the internal audit to strengthen corporate governance.

引用

页码：215 / 219

页数：5