Mechanism and Optimization of Legal Supervision of Internal Audit from the Perspective of Corporate Governance
Since the emergence and development of corporate governance and internal audit,their fundamental goal has been gradually unified.The company should adhere to the principles of honesty,integrity,mutual respect,re-sponsibility and reliability for governance,to show their most sincere side to the society.Detailed and accurate in-ternal audit reports can reflect the effectiveness of corporate governance,and improve the current situation of corpo-rate governance by providing evaluation and opinions,so as to improve the governance effect and economic benefits of the company.The improvement of internal audit legal supervision mechanism can promote the effectiveness of corporate governance,and the improvement of corporate governance level can also improve the effect of internal au-dit legal supervision,and the two influence and promote each other.This paper introduces the importance of legal supervision of internal audit by elaborating the role of legal supervision of internal audit in corporate governance,analyzes the existing problems according to the current situation of legal supervision of internal audit,and proposes corresponding improvement measures in order to improve the legal supervision mechanism of internal audit and give full play to its role in corporate governance,so as to promote the sustainable development of enterprises.