公司治理对内部审计的影响研究.docxVIP

PAGE 11 摘要 内部审计对企业的发展有着十分重要的影响，通过审计可以及时发现企业存在的不足与问题，对营造一个良好的市场环境有着重要意义。可从近几年的实际情况看，各种财务造假的丑闻频现，很多知名企业都出现了这样的问题，这种情况与公司内部审计工作不到位有直接关系。实际上影响内部审计工作的因素有很多，公司治理属于一个十分重要的影响因素。深入探究公司治理对内部审计的影响，并找到由于公司治理不合理给内部审计带来的不良影响原因：公司治理结构不合理、公司治理决策方式不合理以及内部审计独立性不足等，是导致公司内部审计无法有效发挥作用的关键。 文章结合现有研究，对当前的研究进行综述，并结合当前的社会发展情况以及企业实际情况，分析公司治理对内部审计的影响。分别从公司治理对内部审计的正面影响与负面影响两个角度展开，并结合公司治理对内部审计的影响以及现代企业发展情况，提出：合理进行治理结构调整、改善公司治理决策方式以及提升内部审计独立性等建议，以促使公司内部审计现状得到更好的改善。同时以东芝公司为例，对该公司治理现状进行了解，并分析东芝公司治理现状给内部审计带来的影响，并就东芝公司的具体情况，提出改善该公司治理现状提高公司内部审计有效性的建议。 关键词：公司治理 内部审计 独立性 Research on the Impact of Corporate Governance on Internal Audit: A Case Study of Toshiba Company Abstract Internal audit has a very important impact on the development of enterprises. Through auditing, we can find the shortcomings and problems of enterprises in time, which is of great significance to create a good market environment. From the actual situation in recent years, various financial fraud scandals occur frequently, many well-known enterprises have such problems, this situation is directly related to the inadequate internal audit work of the company. In fact, there are many factors affecting the internal audit work. Corporate governance is a very important factor. In-depth study of the impact of corporate governance on internal audit, and find out the reasons for the negative impact of unreasonable corporate governance on internal audit: unreasonable corporate governance structure, unreasonable corporate governance decision-making methods and insufficient independence of internal audit, are the key factors that lead to the failure of internal audit to play an effective role. Combining with the existing research, this paper summarizes the current research, and combines the current social development and the actual situation of enterprises to analyze the impact of corporate governance on internal audit. From the perspective of the positive and negative impact of corporate governance on internal audit, combined with the i