公司治理的失败是21世纪以来一系列财务舞弊案的源头，公司管理的缺陷，在很大程度上又归因于外部治理的不完善，外部审计独立性难以得到保证，这就给内部审计向公司治理的介入提供了机会，加上世通舞弊案由内部审计揭发，让内部审计的地位瞬间提升，内部审计也由此受到越来越多的关注。
本文在以上的背景下，对内部审计在公司治理中的作用做了概述。本文的首先阐述了内部审计在公司中的评价、监督、反馈和控制等作用。然后分析了内部审计的问题。分别多内部审计组织模式不合理、审计人员整体素质偏低、内部审计技术方法落后、内部审计工作范围狭窄四个部分做了分析，能够让公司更明确地了解内部审计的问题。最后对于第二部分提出的问题，列出来具体的对策的研究，以便企业再遇到同类似的问题时，能够提供参考。
【关键词】内部审计 公司治理 内部控制
Corporate governance failures is since twenty-first Century a series of financial fraud in the fountainhead, company management deficiencies, to a great extent attributed to external governance is not perfect, the external auditor independence is guaranteed, this gave the internal audit to the company governance intervention provides machine, plus the WorldCom fraud case internal audit revealed the status of internal audit, make instant upgrade, internal audit has thus received more and more attention.
Based on the above background, the internal audit’s role in corporate governance are summarized. This article first elaborated the internal audit in the company in the evaluation, supervision, feedback and control. And analysis of internal audit issues. Are many organizational mode of internal auditing is not reasonable, the overall low quality of audit staff, audit techniques behind, the internal audit work of a narrow range of four parts to do the analysis, can make more clear understanding of internal audit issues. Finally the second part of the issues, a list of specific countermeasures, so that enterprises encountered similar problems, can provide a reference.
【Key words】internal auditing; corporate governance; internal control
目 录
1.3 内部审计与公司治理的关系……………………………… 2
4.2 推行能动式双轨报告关系的内部审计组织模式………….. 9
4.3 提高公司内部审计人员整体素质………………………. 9
4.4 依据公司治理要求改进内部审计实务工作……………… 10
