试论内部审计与公司治理

内部审计是审计体系中的重要审计形式，是相对于外部审计而言的，在现代企业管理中发挥着重要作用。内部审计有着别于外部审计的特征和作用，它在公司治理结构中有着重要的地位和不可替代的作用。内部审计与现代公司治理密不可分，相互依存，相互影响。

The Discussion Management Audit Governs with the Company

The management audit is in audit system＇s important audit form, is opposite in the outside audit says, is playing the influential role in the modem business management. The management audit does not have in the outside audit characteristic and the function, it has the important status and the unreplaceable function in the company management structure. The management audit and the modem company govern inseparable, depends on each other mutually, mutual influence.