随着内部审计制度的不断发展和完善,内部审计已经逐渐成为管理当局为达到经营目标而共同努力的伙伴,其在公司经营管理中的地位不断提高。公司治理与内部控制在概念上存在区别和联系。首先,公司治理要解决的是各个利益相关者之间权、责、利划分的制度安排,更多的是法律、法规层面的问题,而内 With the continuous development and improvement of the internal audit system, internal audit has gradually become a management partner to work together to achieve business goals partners, and its position in the company's operations and management continue to improve. There are conceptual differences and connections between corporate governance and internal control. First of all, what should be solved in corporate governance is the institutional arrangement of the division of powers, responsibilities and benefits among all the stakeholders, more of which are the legal and regulatory issues,