隨著經濟全球化的發展，市場競爭日趨激烈，公司治理和內部審計成為兩大理論

隨著經濟全球化的發展，市場競爭日趨激烈，公司治理和內部審計成為兩大理論和實務熱點問題，人們試圖通過內部審計對公司治理的監督和咨詢作用，來降低經營風險，促進企業可持續發展和提高投資回報。本文對內部審計對公司治理理論基礎著手，探討了二者之間的雙向關系,分析了內部審計現狀和制約因素，並提出了提高內部審計的獨立性和權威性、采用先進的審計方法等改善建議。本文採用理論分析並結合實際案例進行研究，並以中國銀行（香港）有限公司為例子，在介紹其內部審計先進經驗的基礎上，重點突出了其內部審計的創新與特點以及帶給我們的啟示，並展望了內部審計與公司治理在未來時代的互動。

結果 (英文) 1:

With the development of economic globalization, more intense market competition, corporate governance and internal audit to be two major theoretical and practical issues, there have been attempts by internal audit on corporate governance the supervisory and advisory role to reduce business risks, promoting sustainable development and improving return on investment. In this paper, the internal audit of corporate governance theory, two-way relationship between the two was discussed, analyzed the present situation and restricting factors of internal audit, and internal audit independence and authority, using advanced auditing methods and recommendations for improvement. Using theoretical analysis and actual case studies, and the Bank of China (Hong Kong) limited, for example, to introduce its advanced internal audit on the basis of experience, highlight their internal audit innovation and features as well as our inspiration, and the internal auditing and corporate governance in the coming era of interactive.

結果 (英文) 2:

With the development of economic globalization, the increasingly fierce market competition, corporate governance and internal audit become the two major hot issues of theory and practice, attempts by internal audit oversight and advisory role on corporate governance, to reduce business risk, and promote sustainable develop and improve return on investment. In this paper, the theoretical basis of the internal audit corporate governance begin to explore the two-way relationship between the two, analyzing the current situation and constraints of internal audit, internal audit and proposed to improve the independence and authority, the use of advanced audit methods to improve Suggest. In this paper, the theoretical analysis and actual case studies, and Bank of China (Hong Kong) Limited as an example, the introduction of its internal audit on the basis of the advanced experience, highlighting its innovation and characteristics of internal audit and Inspiration , and the prospect of interaction of internal audit and corporate governance in the future era.

結果 (英文) 3:

With the development of economic globalization, market competition is becoming increasingly fierce, corporate governance and internal audit has become the hot issue of the two theories and practice, people try to reduce business risks through internal audit of corporate governance and advisory role, to promote the sustainable development of enterprises and improve investment returns. 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, theoretical analysis and practical case study,And taking the China Bank (Hongkong) Co., Ltd as an example, the paper focuses on the innovation and characteristics of internal audit and the revelation to us, and looks forward to the interaction between the internal audit and corporate governance in the future.