需要产生了内部审计,并使之成为现代企业中一个必要组成部分。国际内部审计协会将内部审计定义为“:一种旨在增加组织价值和改善组织营运的独立、客观的确认和咨询活动。”内部审计与公司治理目标趋于一致,本文将从内部审计产生的内在需要和增加组织价值,以及在公司治理中的作用,谈谈认识。 Needs to generate internal audit, and make it an essential part of the modern enterprise. IAD defines internal auditing as “an independent and objective affirmation and consultation aimed at increasing the value of an organization and improving the operation of an organization.” "The goal of internal auditing is aligned with the goals of corporate governance, The internal needs arising and the value of the organization, as well as the role of corporate governance, to talk about understanding.