內部治理審計是公司治理系統的子系統企業內部審計在公司治理中的地位與作用

內部治理審計是公司治理系統的子系統
企業內部審計在公司治理中的地位與作用，一般情況下主要體現在企業內部審計接受董事會或監督董事會、監事會的監督與指導，以便更好地為改善內部治理服務；向其報告有關審計情況並根據其要求開展有關內部治理審計活動，為其及時了解有關情況並據此採取措施促進和幫助最高層管理當局有效履行其受託管理責任，進而減少代理成本、改善管理的績效提供幫助。因此，企業內部審計是董事會或監督董事會、監事會強化與改進公司治理的重要工具，企業內部審計人開展的內部治理審計，是公司治理系統的子系統。

結果 (英文) 1:

The subsystem of internal audit corporate governance systemEnterprise internal audit in company governance in the of status and role, general situation Xia main reflected in enterprise internal audit accept Board or supervision Board, and Board of supervisors of supervision and guide, to better to for improved internal governance service; to its report about audit situation and according to its requirements carried out about internal governance audit activities, for its timely understand about situation and accordingly take measures promote and help most senior management authorities effective perform its trustee management responsibility, then reduced agent cost, and improved management of performance provides help. Therefore, internal audit is on the Board or Supervisory Board of Directors, Board of supervisors an important tool for strengthening and improving corporate governance, internal audit internal audit, corporate governance system subsystems.

結果 (英文) 2:

Internal governance audit subsystem corporate governance system
of internal audit in corporate governance in the position and role, in general, mainly in the corporate internal audit to accept the Board of Directors or supervisory board, supervision and guidance of the Board of Supervisors, to better serve to improve internal management services; its report on the audit and to carry out activities related to internal control audit in accordance with its requirements for timely information about the situation and accordingly take measures to promote and assist top management authorities to effectively fulfill its fiduciary management responsibility, thereby reducing agency costs, to help improve management performance. Therefore, internal audit or oversight board of directors board of directors, board of supervisors and improvement of an important tool to strengthen corporate governance, internal control audit carried out by the internal auditor, a subsystem of the corporate governance system.

結果 (英文) 3:

Internal governance audit is the position and function of the system of corporate governance, which is mainly reflected in the enterprise internal audit to accept the board or board of supervisors, to better improve the internal management services, to report on the audit and to take measures to promote and help the most senior management to effectively fulfill their fiduciary responsibilities, and reduce the agency costs, improve management performance. So,Enterprise internal audit is an important tool to strengthen and improve corporate governance, internal audit of enterprise internal audit, which is the subsystem of the corporate governance system.