简论内部管理审计在公司治理中的作用及其措施

摘要

内部管理审计是公司治理结构的重要组成部分,在公司治理中起着重要作用.然而我国公司对内部管理审计却较为忽略,导致内部审计问题众多.为了完善公司治理,提高管理效率,必须通过调整内部管理审计的组织结构、规范内部审计程序、提高审计师素质和能力、以及优化具体审计措施等方面强化内部管理审计.%Being an integral part of corporate governance system, internal management audit plays an important role in running a business. However,it seldom gets deserved recognition and acceptance in many companies in China, which often leads to problematic situations. For better corporate governance and efficiency, internal management audit must be strengthened through balancing corporate organizational structure, standardizing audit procedures, enhancing auditors' capabilities, and optimizing auditing facilities.