Study On Corporation Governance-oriented Internal Audit

The impact of external environment requires the constant evolution of the internal audit oriented model.We have payed great attention on the study of corporate governance and internal audit.In spite of that,the study is not enough:one part is that,several study concerned on the height of corporate governance for internal audit.This is a new field. The other part is that,as we know,advanced internal audit oriented model mades internal audit play a role efficiently.But in our country,there is a gap between the theory and practice about internal audit which can not be ignored.We can not be optimistic about the present of internal audit in our country.There are many problems about internal audit in cognition,institution setting,laws and regulations,personnel and so on,which brings some difficulties in the implementation of corporation governance-oriented internal audit.