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近年来一系列公司治理失败案件引发了人们对公司治理的重新审视,各国政府和社会团体都呼吁增强公司内部治理,公司治理呈现出内部化的趋势。但公司内部治理的核心究竟是什么以及内部审计在内部治理中扮演何种角色,仍缺乏统一的认识。本文认为,公司内部治理的核心在于风险管理和内部控制,内部审计的独立性和人员的专业胜任性,决定了内部审计在公司内部治理中扮演着“监控者”和“促导者”的双重角色。
In recent years, a series of failure cases of corporate governance have triggered a re-examination of corporate governance. Governments and social organizations all call for strengthening internal governance and internal governance of corporate governance tends to be internalized. However, what is the core of the internal governance of the company and what role the internal audit plays in the internal governance? There is still a lack of unified understanding. This paper argues that the core of internal governance lies in risk management and internal control. The independence of internal audit and the professional competence of personnel determine that internal audit plays a role of “supervisor” and “facilitator” in the internal governance of the company "Dual role.