内部控制的发展离不开公司治理的推动,公司治理的优化也离不开有效的内部控制作为保障。随着外部环境的不断变化,强化内部控制、改进风险管理、完善公司治理的要求越发强烈,而作为内部控制重要组成部分的内部审计的作用更加明显。应该重视内部审计在公司治理中的重要作用,改进和完善内 The development of internal control can not be separated from the promotion of corporate governance. The optimization of corporate governance can not be separated from effective internal control as a guarantee. With the continuous change of external environment, the requirements of strengthening internal control, improving risk management and perfecting corporate governance have become more and more intense. The role of internal audit, which is an important part of internal control, becomes more obvious. We should attach importance to the important role of internal audit in corporate governance and improve and perfect it