根據經濟合作組織和發展組織 (經合組織) 于 2004 年提交的全面報

根據經濟合作組織和發展組織 (經合組織) 于 2004 年提交的全面報告，公司治理被指通過公司的監督和指導系統。它也是提高經濟效率和經濟增長，同時增強投資者信心的關鍵因素。公司治理包括一整套管理、 董事會董事、 股東和其他利益攸關者之間的關係。它還提供一種結構來確定為實現公司的目標和監控公司內部績效的手段。良好的公司治理應提供適當的鼓勵，向董事會和公司的管理，謀求實現的目標，並符合公司及股東，應可有效控制 (經合組織，2004年)。公司治理的內容包括審計委員會、外聘審計員、內部稽核和董事會。其他締約方可以包括在內，如股東及專業組織和其他利益攸關者 (Staciokas & Rupsys，2005年)。為了確保行動一個強大的公司治理，內部稽核、行政管理、財務管理、董事會、股東和外部審計 (ECIIA，2005年) 之間的合作。幾項研究表明，內部稽核在治理中的作用必須優先于其他內部稽核活動。根據奧卡福 & Ibadin (奧卡福;Ibadin，2009年) 內部稽核行使對改善公司治理在組織中的關鍵作用。
為了實現治理的品質，公司必須集中於公司治理，特別是內部稽核職能。它將評估公司對道德及其目標、 計畫和活動的承諾。
因此公司建立審計委員會領導的內部審計，進一步發揮作用，通過內部審計，不但能診斷病因，提出完善的公司治理結構，可加強經營者的審計，提高審計質量，拓寬審計覆蓋面，提高內審人員質數等對策。 還可以提出有效建議，幫助公司平穩過渡。

結果 (英文) 1:

According to the Organization for economic cooperation and development (OECD) comprehensive report submitted in 2004, corporate governance is through the oversight and direction of the company system. It is also improving economic efficiency and economic growth, while enhancing key factor in investor confidence. Corporate governance involves a set of management, Board of Directors, the relationship between shareholders and other stakeholders. It also provides a structure to identify in order to achieve the company's goals and means of monitoring company performance. Good corporate governance should provide appropriate incentives, to the Board of Directors and the company's management, seek to achieve objectives, and in accordance with the company and its shareholders should be able to effectively control (OECD, 2004). Corporate governance include the Audit Committee, the external auditors, internal auditors and the Board of Directors. Other parties can be included, such as shareholders and professional organizations and other stakeholders (Staciokas & Rupsys,2005). In order to ensure a strong corporate governance, internal audit, management and administration, financial management, Board of Directors, shareholders and external auditing (ECIIA,2005 years) cooperation between. Several studies show that internal audit's role in governance must take precedence over other internal audit activities. According to Emeka Okafor & Ibadin (Okafor; Ibadin,2009 years) internal audit exercise to improve corporate governance in the Organization's key role.In order to achieve the quality of governance, companies must focus on corporate governance, in particular, the internal audit function. It will assess the company's commitment to morality and its goals, plans, and activities.Companies set up internal audit under the leadership of the Board of Auditors, and play a bigger role, through internal audits, not only to diagnose the cause, improve the corporate governance structure will strengthen audits of operators, to improve audit quality, expand audit coverage, improve internal audit personnel prime numbers and the like. Can also make effective recommendations to help companies smooth transition.

結果 (英文) 2:

According to a comprehensive report on the Organization for Economic Cooperation and Development (OECD), submitted in 2004, accused by the company's corporate governance oversight and guidance systems. It is also to improve the economic efficiency and economic growth, while enhancing investor confidence key factors. A set of corporate governance including the relationship between management, board of directors, shareholders and other stakeholders between. It also provides a structure determined to achieve the company's goals and monitoring the company's internal performance measure. Good corporate governance should provide proper incentives, the board of directors and the company's management to seek to achieve the objective, and consistent with the company and its shareholders should be able to effectively control (OECD, 2004). Contents of corporate governance include the Audit Committee, the External Auditor, internal audit and the board. Other parties may be included, such as shareholders and professional organizations and other stakeholders (Staciokas & Rupsys, 2005年). In order to ensure that the actions of a strong corporate governance, internal audit cooperation, administration, financial management, board of directors, shareholders and external audit (ECIIA, 2005年) between. Several studies show that the role of internal audit in governance must take precedence over other internal audit activities. The key role of corporate governance in the organization to improve the internal audit exercise; according to Okafor & Ibadin (Ibadin, 2009年Okafor).
In order to achieve the quality of governance, the company must focus on corporate governance, in particular the internal audit function. It will assess the company's commitment to ethics and its goals, plans and activities.
So the company set up an audit committee leadership of internal audit, and further play a role, through internal audit, not only to diagnose the cause, put forward a sound corporate governance structure, strengthen the operator's audit and improve audit quality and broaden audit coverage, improve internal auditors prime number and other countermeasures. You can also make effective recommendations to help companies smooth transition.

結果 (英文) 3:

According to the comprehensive report submitted by the organization for economic cooperation and development (OECD) in 2004, corporate governance is defined through the company's supervision and guidance system. It is also the key factor to improve the economic efficiency and economic growth, and enhance the confidence of investors. Corporate governance includes a complete set of management, the board of directors, shareholders and other stakeholders. It also provides a means to determine the structure of the company's objectives and internal performance of the Monitor Company. Good corporate governance should provide appropriate incentives to the board of directors and the company's management, seek to achieve the goal, and in line with the company and shareholders,Should be effective in control (OECD, 2004). The contents of corporate governance include the audit committee, external auditors, internal audit and the board of directors. The other contracting parties can be included, such as shareholders and professional organizations and other stakeholders (Staciokas / Rupsys, 2005). In order to ensure the operation of a strong corporate governance, internal audit, administrative management, financial management, the board of directors, shareholders and external audit (ECIIA, 2005) cooperation between. Several studies have indicated that the role of internal audit in the governance must be prior to other internal audit activities. According to Okafor, Ibadin (Okafor Ibadin,Internal audit exercise of the key role of improving corporate governance in the organization. In order to realize the quality of governance, the company must focus on corporate governance, especially the internal audit function. It will evaluate the company's commitment to the ethics and its objectives, plans and activities.
so the company establish the internal audit audit committee leadership, further play a role through internal audit, can not only diagnose the cause, put forward a sound corporate governance structure, can enhance operator audit, improve audit quality, broaden the audit coverage, improve internal audit staff and other prime countermeasures. Can also make effective recommendations to help companies smooth transition.