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On the Role of Internal Audit in Corporate Governance

DOI: 10.4236/ajibm.2019.91005, PP. 63-71

Keywords: Internal Audit, Corporate Governance

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Abstract:

As the economy develops faster and faster, the role of internal audit in the company becomes more and more important, especially for corporate governance. The trend of globalization has intensified, and trade between countries is dense. It brings economic benefits to enterprises while increasing risks. In order to survive and develop, companies must face more challenges. On the one hand, the company must increase investment in internal governance management, and establish institutions such as shareholder meeting, board of directors, managerial level and board of supervisors, and the corporate governance structure is gradually standardized. On the other hand, the company’s strengthening of internal audit can not only improve the company’s operating conditions, but also timely discover problems within the company and effectively control them. However, compared with other advanced countries in China, the internal audit system was established late, so the units have different experiences in learning from foreign countries, which leads to many problems in the establishment of internal audit institutions in China, and many companies do not pay attention to internal audit. Therefore, it is necessary for us to conduct in-depth research on this.

References

[1]  Li, B.S. (2015) On the Role of Internal Audit in Corporate Governance and Its Institutional Construction. Thesis, East China University of Political Science and Law, Shanghai.
[2]  Qiang, H.D. (2015) Role Positioning and Function Reconstruction of Internal Audit in Corporate Governance. Thesis, Lanzhou Business School, Lanzhou.
[3]  Lu, W.H. (2017) Research on Internal Audit Quality Control of XY Company. Thesis, Chongqing University of Technology, Chongqing.
[4]  Chen, H. (2016) Research on Internal Audit Outsourcing of SMEs in China. Thesis, Shaanxi University of Science and Technology, Xi’an.
[5]  Peng, Y.M. (2016) Application of Governance Internal Audit in X Province Prison System Enterprises. Thesis, Hunan University, Changsha.

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