基于公司治理的现代企业内部审计架构

经济体制的改革促进了现代企业制度的建立，内部审计是建立和完善企业制度不可或缺的要素之一。现代企业内部审计应包含确认、控制、咨询及治理四种职能，采用混合导向的审计模式，受监事会和总经理双重领导，形成以财务审计为基础，以经济效益审计为主导，以经济责任审计为特色，以战略审计、内部治理审计和专项审计为补充的架构体系。

On the Structure of Modern Corporate Internal Audit

The reform of economic system has contributed to the establishment of modern enterprise system, and internal auditing is critical to the establishment and perfection of such a system. The internal auditing plays the four roles of identifying, control, counseling and governance, take the mixed auditing as its mode, and place itself under the double leadership of board of supervisors and general manager. It is based on financial auditing, guided by performance auditing, characterized by economic responsibility auditing and supplemented with strategic auditing,