The four cornerstone of corporate governance, the International (IIA) in July 23, 2002, the United States Congress, pointed out: a sound governance structure is built on the effective governance system of the four major conditions of cooperation, the main cornerstone is: Board of directors, executive management, external audit and internal audit. Truly effective and full consideration of the role of these four groups in corporate governance, including internal auditors in ensuring effective internal control and sound financial reporting key role.
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