公司治理是建立现代企业制度的核心,内部审计在公司治理方面发挥着重要的作用。本文从内部审计的发展新趋势入手,对其职能和作用进行了重新思考和定位,阐述了内部审计与公司治理的互动关系,并在分析比较国外典型内部审计模式的基础上,对如何构建我国新型内部审计模式进行了探讨,以期为完善我国公司治理结构提供参考。 Corporate governance is the core of establishing a modern enterprise system, and internal audit plays an important role in corporate governance. This article starts with the new trend of the development of internal auditing, rethinks its function and function, expounds the interactive relationship between internal auditing and corporate governance, and on the basis of analyzing and comparing typical foreign auditing modes, The new internal audit mode is discussed in order to provide reference for perfecting the corporate governance structure in our country.