公司治理模式對內部審計的影響內部審計必須根據公司的治理模式來設置，才能

公司治理模式對內部審計的影響
內部審計必須根據公司的治理模式來設置，才能適應公司的發展與改革需要。英美等股權比較分散，流動性強的國家強調市場監控的作用，公司組織主要由董事會和股東會構成，董事會內設審計委員會，獨立於經理層，審計委員會下的內部審計獨立性較強，作用發揮比較充分。而日德等股權相對集中的國家，外部市場無法對董事會進行有效控制，於是設立了監事會審計制度，由監事會負責監督董事會。內部審計機構無論隸屬於決策層、監督層還是執行層，都應從企業管理的視角出發，最大程度發揮其作用與價值。

結果 (英文) 1:

Impact of corporate governance on internal auditInternal audit must be set according to the company's governance model, to adapt to the company's development and reform needs. British and American equity scattered, liquid States emphasized the role of market supervision, organization composed mainly by the Board of Directors and shareholders of the company, Internal Audit Committee of the Board, independent of the Executive, the Audit Commission internal auditor independence under strong and play a full role. While the relative concentration of ownership of the countries, such as Japan and Germany, the external markets are unable to exercise effective control of the Board, and establishment of audit system of Board of supervisors, supervised by the Supervisory Board Board of Directors. Internal audit bodies belonging to decision-making and oversight also is executive level, from management's perspective, to maximize their role and value.

結果 (英文) 2:

Corporate governance model the impact of the internal audit
internal audit must be set according to the company's governance model, in order to meet the company's development and reform needs. Britain and other more dispersed ownership, strong liquidity of countries stressed that the role of market surveillance, the company organized mainly by the board of directors and shareholders structure, equipped with the Audit Committee of the Board, independent of the managers, internal audit independence of the Audit Committee under the strong role play more fully. While Japan, Germany and other countries, the relative concentration of ownership, the external market can not effectively control the board of directors, board of supervisors audit system thus established by the board of supervisors to oversee the Board of Directors. Whether the internal audit is part of decision-making, supervision and execution layer or layers should be from the perspective of business management, maximize its role and value.

結果 (英文) 3:

The influence of corporate governance model on internal audit must be set up according to corporate governance model to meet the needs of the company's development and reform. The United States and other equity is more dispersed, the strong liquidity of the country stressed the role of market monitoring, the company mainly by the board of directors and shareholders will be formed, the board of directors of the audit committee, independent of the internal audit committee, the audit committee is strong, the role play more fully. And the relative concentration of ownership countries such as Japan and Germany, the external market can not effectively control the board of directors, the board of supervisors is to set up the audit system, the board of supervisors is responsible for the supervision of the board of directors.The internal audit organizations should be based on the decision level, the supervision level and the implementation level.