根據國際標準 公司治理協會的定義治理相結合的過程和結構由董事會來通知，

根據國際標準 公司治理協會的定義
治理相結合的過程和結構由董事會來通知，直接管理和監督，組織對實現其目標的活動。雖然沒有被普遍接受的定義，英國的公司治理規範的第一個版本是由委員會1992。它的2.5段仍然是一個經典的定義：“企業管理”是由公司控制的系統。董事會負責其公司的管理。股東在公司治理中的作用是任命董事和核數師，並使其滿足公司治理結構的責任，董事會的職責包括制定公司的戰略目標，提供領導才能使其生效，監督管理業務，向股東匯報工作。董事會的行為受法律、法規及股東大會的規定，因此公司的董事會對公司的董事會做什麽及如何設定公司的價值，並將其區別於公司的日常運營管理。
因此，公司治理與內部審計的結合關係是建立在股東或利益相關者的價值最大化的基礎上。內部審計與公司治理的本質是一樣地是一系列的制度安排，內部審計在權利安排與利益分配上與公司治理一樣受約束機制的要求，但內部審計只能算作是公司治理制度上的一種安排，是公司約束機制的重要組成的一部份。
這主要表現在兩方面: (1) 內部審計是對公司治理的評價和監督，(2) 公司治理是內部審計制度環境的重要。

結果 (英文) 1:

Based on the definition of international corporate governance AssociationGovernance the combination of processes and structures by the Board to inform, direct management and supervision of activities of the Organization to achieve its objectives. Although there is no universally accepted definition of the United Kingdom is the first version of the code of corporate governance Commission, 1992. It is still a classic paragraph 2.5 of the definition: "enterprise" systems that are controlled by the company. Board of Directors is responsible for the company's management. Role of shareholders in corporate governance is the appointment of Directors and Auditors, and make it meet the responsibility of corporate governance, the Board's responsibilities include the development of the strategic goals of the company, providing leadership for its entry into force, regulatory operations, reporting to shareholders. Board of directors subject to provisions of laws and regulations and the general meeting of shareholders, and the company's Board of Directors the Board of Directors of the company do and how to set the company's value, and it is different from the company's daily operations and management.Thus, corporate governance and internal audit's relationship is based on shareholder or on the basis of maximizing stakeholder value. Internal auditing and corporate governance is a set of institutional arrangements is the essence of internal audit in the right arrangement and the distribution of benefits and restraint system requirements for corporate governance, internal audit can only be counted as a system of corporate governance arrangements, is an important part of company binding mechanism.This manifests itself in two ways: (1) is the evaluation of corporate governance of the internal audit and oversight, and (2) the internal audit environment, corporate governance is important.

結果 (英文) 2:

According to the International Standards Association Corporate Governance
processes and structures of governance combine to notify the board of directors, the direct management and supervision, organization of activities to achieve its goals. Although there is no universally accepted definition of corporate governance practices of the British first edition is 1992 by the Commission. Its 2.5 segment remains a classic definition: "Corporate management" is a system controlled by the company. The Board is responsible for its management of the company. The role of shareholders in corporate governance was the appointment of directors and auditors, and to meet the responsibility of the corporate governance structure, the responsibilities of the Board include the development of the company's strategic goal of providing leadership to take effect, supervision and management of the business, work report to shareholders . Behavior of the Board of laws, regulations and by the general meeting of shareholders, and therefore the Board of Directors on the company's board of directors what to do and how to set the value of the company, and it is different from the company's daily operational management.
Therefore, the combination relationship between corporate governance and internal audit is based on the value of the shareholders or stakeholders to maximize on. The nature of internal audit and corporate governance is equally a series of institutional arrangements, internal audit on the allocation of rights and interests of the corporate governance arrangements as constrained by the requirements of the mechanism, but only as a kind of internal audit of corporate governance institutional arrangement, is an important part of the company consisting of constraint mechanism.
This is mainly manifested in two aspects: (1) The internal audit is to evaluate corporate governance and supervision, (2) Corporate governance is an important internal audit system environment.

結果 (英文) 3:

According to the definition of the international standard Corporate Governance Association, the combination of the process and structure of the board of directors to inform, direct management and supervision, organization to achieve its objectives of the activities. Although there is no universally accepted definition of corporate governance in the UK the first version was made by the Commission 1992. Its 2.5 segment is still a classic definition: "business management" is a system controlled by the company. The board of directors is responsible for the management of the company. The role of shareholders in corporate governance is to appoint directors and auditors, and to meet the corporate governance structure, the board of directors' responsibilities include the development of the company's strategic objectives, to provide leadership to make it effective,Supervise and manage the business and report to the shareholders. The act of the board of directors shall be subject to the provisions of laws, regulations and general meeting of shareholders, so that the board of directors of the company will do what and how to set the value of the company, and will be different from the company's daily operations management. Therefore, the combination of corporate governance and internal audit is based on the maximization of the value of shareholders or stakeholders. The essence of internal audit and corporate governance is a series of institutional arrangements, the internal audit in the right arrangement and interests distribution and corporate governance as subject to the constraint mechanism,But internal audit can only be regarded as a kind of arrangement of corporate governance system, which is an important part of the company's constraint mechanism. This is mainly in two aspects: (1) the internal audit is the evaluation and supervision of corporate governance, (2) corporate governance is an important internal audit system environment.