| 内部审计与公司治理的互动关系 |
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| 引用本文： | 胡于高. 内部审计与公司治理的互动关系[J]. 合肥工业大学学报(社会科学版), 2010, 24(2): 50-53 |
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| 作者姓名： | 胡于高 |
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| 作者单位： | 徽商银行,审计部,合肥,230001 |
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| 摘 要： | 近年屡屡爆发的恶性会计丑闻使内部审计和公司治理的关系引起了更多的关注。文章从内部审计和公司治理的理论渊源入手，分析了内部审计和公司治理的互动关系，提出了改进内部审计、完善公司治理的建议。
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| 关 键 词： | 内部审计 公司治理 关系 |
Interactive Relationship between Internal Audit and Corporate Governance |
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| HU Yu-gao. Interactive Relationship between Internal Audit and Corporate Governance[J]. Journal of Hefei University of Technology(Social Sciences), 2010, 24(2): 50-53 |
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| Authors: | HU Yu-gao |
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| Affiliation: | HU Yu-gao (Audit Department, Huishang Bank, Hefei 230001, China) |
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| Abstract: | In recent years, the repeated major accounting scandals have aroused more attention to the relationship between internal audit and corporate governance. This paper starts with the theory origins of internal audit and corporate governance, and then analyzes the interactive relationship between them. Finally some improving suggestions for the two above-mentioned sides are provided. |
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| Keywords: | internal audit corporate governance relationship |
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