內部審計概述:內部審計的定義也在不斷發展，美國著名內部審計師Lawan

內部審計概述:
內部審計的定義也在不斷發展，美國著名內部審計師Lawance B.Sawyer認為內部審計是對組織中各類業務和控制進行獨立評價，以確定是否遵循公認的方針和程序，是否符合規定的標準，是否有效地使用資源，是否正在實現組織的目標 。較具有代表性的是1999年根據國際內部審計師協會說(IIA)內部審計的定義：內部審計是獨立，客觀的保証工作和資訊活動，其目的是為機構增加價值井提高機構的運作效率。採取系統化，規範化的方法對風除管理，控制及治理程序進行評估，提高它們的效率，從而幫助組織實現目標。由此可見，完善的公司治理是離不開有效的內部審計的體系。因此從涵意上看，內部審計與公司治理這二者的最終目的是一致的，都是為了有效的管理企業，實現利益最大化。

結果 (英文) 2:

Internal Audit Overview:
definition of internal auditing is also growing, the American Institute of Internal Auditors Lawance B.Sawyer think internal audit is to organize and control the various services independently evaluated to determine compliance with established policies and procedures, compliance standard requirements, whether efficient use of resources, whether it is to achieve organizational goals. The more representative is the 1999 Institute of Internal Auditors, said the definition of (IIA) Internal audit: Internal audit is an independent, objective assurance and information activities, its purpose is to increase the value of institutions to improve the operational efficiency of institutions well. Take a systematic, disciplined approach to wind except management, control and governance processes to assess and improve their efficiency, thereby helping organizations to achieve objectives. Thus, sound corporate governance is inseparable from an effective internal audit system. Therefore, from the point of view涵意, internal audit and corporate governance the ultimate goal of both is the same, all in order to effectively manage the enterprise, to achieve maximum benefits.

結果 (英文) 3:

B.Sawyer internal audit is an independent evaluation of all kinds of business and control in the organization to determine whether to follow generally accepted guidelines and procedures, whether it is in conformity with the provisions of the standards, whether the use of resources, whether the organization is achieving the goal. More representative of the 1999 according to the International Institute of internal auditors (IIA) internal audit definition: internal audit is independent, objective assurance of work and information activities, the purpose is to increase the operational efficiency of the institution's value well. Take systematic,Standardized approach to the wind in the management, control and management procedures to evaluate and improve their efficiency, so as to help the organization achieve its objectives. This shows that the improvement of corporate governance is inseparable from the effective internal audit system. Therefore, from the perspective of internal audit, internal audit and corporate governance, the ultimate goal of these two are the same, are in order to effectively manage the enterprise, realize the maximization of benefits.