The role of audit in corporate governance
introduction: 500
: with the development of economic globalization, the increasingly fierce market competition, corporate governance and internal audit has become the two major theoretical and practical issues, people try to through internal audit on corporate governance supervision and advisory role, to reduce business risk, promote the sustainable development of enterprises and improve the return on investment. In this paper, the internal audit of corporate governance theory based on the hand, to explore the two-way relationship between the two, analysis of internal audit status and constraints, and proposed to improve the independence and authority of internal audit, the use of advanced audit methods and other improvements.In this paper, the theoretical analysis and practical case study, and the Dayawan nuclear power plant (Guangdong nuclear power company) is the Guangdong nuclear power company group and Hongkong electric power group as an example, on the basis of introducing the advanced experience of internal audit, focus on the innovation and characteristics of internal audit, and to bring us the inspiration, and look forward to the internal audit and corporate governance in the future era of interaction.
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