本文从内部审计的概念入手,分析了其与公司治理及风险管理之间的关系,在此基础上,研究内部审计对公司治理与风险管理过程的影响,并对于内部审计的充分性和有效性,在不同的角度进行阐述。并从检查、评估、报告等方面出发,最终提出具体改进意见。 This article begins with the concept of internal audit, analyzes its relationship with corporate governance and risk management, and then studies the impact of internal audit on corporate governance and risk management processes. In addition, the thesis analyzes the adequacy and effectiveness of internal audit , In different angles to elaborate. And from the inspection, assessment, reporting and other aspects of the final proposed specific suggestions for improvement.