內部審計的監督作用: 內部審計時公司治理結構中達到重要組成部分，內部審

內部審計的監督作用: 內部審計時公司治理結構中達到重要組成部分，內部審計受公司財產持有者委托，站在其立場上，對企業經營生產活動進行獨立的審計監督，進行財務收支審計、專項審計、經濟效益審計等，對公司的財務狀況和經濟活動進行評估和監測，形成了獨立法人的治理結構，有效地監督高級管理層對財產持有者的責任的履行程度，保證了公司資產的安全完整和保值增值。
對公司治理的評價、鑒證作用：公司治理者不僅需要對公司經營狀況負責，同時還要保證公司能夠長期發展下去，例如經營決策、經營方向、生產力水平、管理水平等。公司治理者對公司日常經營活動的管理是否按照現有的規章制度，有無違法亂紀行為，公司對外提供的財務報表數據是否真實，有無虛假錯報成分控制利潤等情況，都需要內部審計師對公司治理者履行其責任情況的程度進行評價和鑒證。
在合同審計、經濟責任審計和考核審計中充分體現了內部審計的評價和鑒證職能，是現代內部審計在公司治理中不可或缺的一部分，發揮著不可替代的重要作用。

結果 (英文) 2:

The supervisory role of internal audit: internal audit corporate governance structure to achieve an important part of the internal audit commissioned by the holders of the company's property, standing on its position on the business production activities independent audit supervision, financial revenue and expenditure audit , special audit, economic audit of the company's financial situation and economic activity assessment and monitoring, the formation of an independent legal person governance structure, effective supervision of the senior management of the property owner's responsibility to fulfill the degree, to ensure the company Safety integrity and increasing the value of assets.
Evaluation of corporate governance, assurance role: corporate governance are not only responsible for the company's business situation, but also to ensure that the company can develop long-term, such as business decision-making, management direction, productivity level, management level. Corporate Governance by the management of the company's daily business activities is in accordance with the existing rules and regulations, whether the irregularities, the company's external financial data provided is true, whether the false misstatement component control profits, etc., need internal auditors of the company extent governed fulfill their responsibilities case evaluation and verification.
Contract audit, economic responsibility audit and assessment audits fully reflects the evaluation of internal audit and attestation function, it is a modern internal audit in corporate governance an integral part of playing an irreplaceable role.

結果 (英文) 3:

The internal audit of corporate governance structure to achieve an important part of the internal audit of the company's property owners, standing on its position, the enterprise management and production activities carried out independent audit supervision, financial revenue and expenditure audit, special audit, economic benefit audit, the company's financial position and economic activities to evaluate and monitor, form an independent corporate governance structure, to effectively monitor the performance of the property owner's responsibility to ensure the safety and integrity of the company's assets.
evaluation, corporate governance assurance function:Corporate governance not only need to be responsible for the management of the company, but also the long-term development of the Surety Company, such as business decisions, business direction, productivity level, management level, etc.. The corporate governance of the company's daily operations management is in accordance with the existing regulations, there are no irregularities, the financial data of companies providing is true, there is no false error control component profit etc., have to be evaluated and the audit of internal auditors for company managers to fulfill its obligation to the extent of the situation. Contract audit,Economic responsibility audit and assessment audit fully reflects the evaluation of internal audit and assurance functions, is a part of the modern internal audit is indispensable in corporate governance, play an irreplaceable role.