公司内部治理的核心与内部审计的角色

近年来一系列公司治理失败案件引发了人们对公司治理的重新审视，各国政府和社会团体都呼吁增强公司内部治理，公司治理呈现出内部化的趋势。但公司内部治理的核心究竟是什么以及内部审计在内部治理中扮演何种角色，仍缺乏统一的认识。本文认为，公司内部治理的核心在于风险管理和内部控制，内部审计的独立性和人员的专业胜任性，决定了内部审计在公司内部治理中扮演着“监控者”和“促导者”的双重角色。

The Core of Corporate Internal Governance and Role of Internal Audit

In the recent years,a series of events of corporate governance failure have caused the re-thought on corporate governance .In many countries,laws,governments and associations start to focus on the internal governance of corporate,corporate governance shows a trend of internalization.But,it still doesn't form the common sense about the core of the internal governance of corporate and the role of internal audit in the internal governance.This article argues that the core of the internal governance of corporat...