随着社会的不断发展,在财务领域中,出现了诸多的丑闻与案件,促使公司治理与内部审计的关系备受关注。本文立足受托责任视角,从对公司治理与内部审计的相关理论着手,对二者的内涵和本质进行了介绍,在此基础上,对公司治理与内部审计的关系进行了研究与分析,并总结提出了促进公司治理与内部审计之间的良好互动的体系的形成措施。 With the continuous development of society, there have been many scandals and cases in the financial field, prompting the concern of corporate governance and internal audit. This article, based on the perspective of fiduciary responsibility, starts with the related theories of corporate governance and internal audit, and introduces the connotation and essence of the two. On the basis of this, it studies and analyzes the relationship between corporate governance and internal audit and concludes Proposed system for promoting good interaction between corporate governance and internal audit.