基子受托责任解说内部审计产生动因

本文从内部审计建立的背景入手，通过对受托责任理论的研究分析指出内部审计源于企业内部需要，从内部审计产生的可能性和必要性阐述了受托责任是内部审计产生的根本动因。

To explain the internal audit starting motivation based on the fidudary responsibility

Based on the background of the establishment of internal audit , with analysing of the theory of the fiduciary responsibility, piont out that the internal audit stems from enterprise internal needs. From the starting possibility and necessity of the Internal audit expounded that Auditfiduciary responsibility is the fundamental cause of internal audit.