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公司治理视角下内部审计法律监督的机制与优化

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公司治理和内部审计自产生、发展至今,根本目标渐趋统一,公司要秉承着诚实、正直、互相尊重、责任感及可靠性等原则进行治理,向社会展现出自己最真诚的一面;详实的内部审计报告能够体现出公司治理的成效,并通过提出评价、意见的方式改善公司的治理现状,从而提高公司的治理效果和经济效益.内部审计法律监督机制的完善能够促进公司治理的有效性,公司治理水平的提升也能提高内部审计法律监督的效果,两者之间相互影响、相互促进.文章通过阐述内部审计法律监督在公司治理中的作用引出内部审计法律监督的重要性,并根据公司内部审计法律监督的现状分析其存在的问题,提出相应的改进措施,以期健全内部审计法律监督机制,并在公司治理中充分发挥作用,促进企业可持续发展.
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.

corporate governanceinternal auditaudit supervision

俞彩东

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榆林学院 马克思主义学院,陕西 榆林 719000

公司治理 内部审计 审计监督

陕西省社科联项目

2022ND0273

2024

榆林学院学报
榆林学院

榆林学院学报

影响因子:0.19
ISSN:1008-3871
年,卷(期):2024.34(2)
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