於２００２年４月IIA對美國國會關於《Sarbanes-Oxley A

於２００２年４月IIA對美國國會關於《Sarbanes-Oxley Act》的意見陳述中提出，公司治理的四大基石為內部審計，外部審計，董事會以及高層管理人員。正式將內部審計及外部審計一起提上了公司治理的有效高度，並看作是公司治理問題中必不可少的組成部分。大大強調公司治理活動在審計職能中的重要地位及作用。2007年始於美國席卷全球的金融危機更是掀起了國內外專家、學者以及實務界對公司治理研究的新高潮。
內部審計是一個是提高公司整體效益的部門之一，根據董事會的要求，對全公司進行審核及監控。內部審核除了貫穿公司內部之外，也接觸公司的中央架構，如風險管理，法律範疇，人力資源及財務部等等部門。通過審計人員的專業知識禾審計的專業法則，確保公司目標的過程中，儘量避免發生漏控，失控，無控的情況。內部審計工作不但對財務上進行審核，對公司在運作過程中進行審核監督，提出有效建議，使公司能利用資源，減少浪費，避免功能重覆。對一些活動進行風險評估，降低公司承受的風險。

結果 (英文) 2:

IIA of the United States Congress comments on the "Sarbanes-Oxley Act" the statement made ​​in April 2002, the four cornerstones of corporate governance, internal audit, external audit, the Board of Directors and senior management. Formal internal audit and external audit together put on the effective height of corporate governance, and corporate governance issues is regarded as an essential component. Greatly emphasized the important position and role in corporate governance activities of the audit function. 2007 began in the United States swept the global financial crisis is set off against a new wave of governance research firm domestic and foreign experts, scholars and practitioners.
Internal audit is a one to improve the overall effectiveness of the company's departments, according to the request of the Board, to review and monitor the whole company. In addition to internal company through internal audits outside, also exposed the company's central infrastructure, such as risk management, legal category, Human Resources and Finance Department and so on department. Wo audit by the expertise of the professional rules of auditors to ensure that the company's goals in the process, try to avoid leakage of control, out of control, no control of the situation. Internal audit work not only on the financial audit of the company in the course of the audit oversight, to propose effective recommendations, so that the company can make use of resources, reduce waste and avoid repeat function. Risk assessment for some activities, reducing the company's exposure to risk.

結果 (英文) 3:

In April 2002 IIA proposed the United States Congress on the "Act Sarbanes-Oxley" in the comments, the four major cornerstone of corporate governance for internal audit, external audit, the board of directors and senior management. Formal internal audit and external audit together with the effective height of corporate governance, and as an essential part of corporate governance issues. Greatly emphasize the important position and function of corporate governance in audit function. The financial crisis that began in 2007 in the United States is a new upsurge in the study of corporate governance in the domestic and foreign experts, scholars and practitioners.
Internal audit is one of the departments to improve the overall effectiveness of the company, according to the board of directors of the company for audit and monitoring. Internal audit in addition to the company's internal, also contact the company's central structure, such as risk management, legal areas, human resources and finance department and so on. Through the professional knowledge and professional knowledge of audit staff, to ensure the process of the company's objectives, as far as possible to avoid leakage control, out of control, no control of the situation. Internal audit work not only on the financial audit, the company in the operation process of audit and supervision, put forward effective suggestions, so that the company can use resources, reduce waste,Avoid repeat function. Risk assessment for some activities, reduce the risk of the company.