内部审计是基于委托代理问题而产生的,是委托人为降低代理成本而采取的一种措施。本文正是以受托责任理论为基础探讨公司治理中的内部审计,考察内部审计如何成为其他治理主体所依赖的极具价值的资源,以期深刻地认识内部审计在公司治理架构中扮演的角色,有效地整合公司治理、内部控制及风险管理。 Internal auditing is based on the problem of principal-agent, which is a measure that the principal takes to reduce agency costs. This article is based on the theory of fiduciary responsibility to explore the internal audit of corporate governance, examining how internal auditing becomes a valuable resource upon which other governance entities depend, with a view to gaining a deep understanding of the role of internal audit in corporate governance and effectiveness Integrate corporate governance, internal control and risk management.