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现代企业的运行越来越规范,内部审计也变得越来越重要。企业的经营和所有权一般都是分离状态,公司的治理和内部审计的关系需要制衡。本文阐述了公司治理中存在的问题,然后提出如何强化内部审计来完善公司的经营和管理。
As modern enterprises operate more and more standardized, internal auditing becomes more and more important. Business operations and ownership are generally separated, the relationship between corporate governance and internal audit needs checks and balances. This article elaborates the problems in corporate governance and then proposes how to strengthen the internal audit to improve the company’s management and operation.