Under market economic system and business environment of modern enterprise system, in the face of complex and highly competitive market, it can be seen as the company's internal audit of internal governance mechanisms important part in improving the corporate governance structure play an irreplaceable role. China, financial accounting fraud, a serious distortion of information in, the majority shareholder of damage, especially the interests of minority shareholders, thus hindering the healthy development of the capital market. The fact that the current corporate governance structure, in order to curb financial fraud, audit failure undermined the balance mechanism of corporate governance structure. Therefore,
this article from the current internal audit corporate governance and internal audit in corporate governance in companies analyze the relationship between the problems, discussed the measures to improve the internal audit in corporate governance. Of this study has important theoretical value, mainly reflected in: (1) help improve the theoretical system of internal audit. Internal audit target is too low, single function, the scope of the audit was to highlight the problem of internal audits. This article is based on corporate governance affecting the internal audit in the corporate governance process for the purpose of internal audit is to increase the value of the function is to identify and consulting, financial activities objects, internal controls, corporate governance, risk management and corporate governance, has help improve our internal audit theory system, from the perspective of corporate governance. (2) is conducive to improve corporate governance, to improve corporate governance effects. There are many flaws in corporate governance in our country, such as the irrational ownership structure, board members, disclosure of information, and so the quality is not valid.
The need for internal audit to the management activities of enterprises, enterprise management to make the right decisions and management to provide information.
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