Interaction Mechanism Research About the Internal Audit and the Company governance
Wang Lei(Xinjiang institute of finance and economics,Uramuqi, Xinjiang 830012)
The fiduciary duty theory, entrusted the agent theory and the information economics constituts the internal audit and the company governs the common rationale, also has manifested the internal audit and the company governs has the common pursue goal, paid attention together the benefit community, faced together question. Therefore, they are inseparable, complements one another. This article is precisely take this as a basic point, promulgates internal audit to govern in the company the special status and the vital role, and the emphasis interior audit and the company govern the interaction relations, are for the purpose of seeking the improvement interior audit the countermeasure.
【CateGory Index】： F239.45