Based on the risk management, internal audit is with the corporate governance to locateand evaluate the various risks in the operation. The implementation of internal audit will aid inimproving the corporate governance and internal control.

• 公司治理结构的完善不只是聘请外部董事及监事,内部审计也是其中重要一环,它帮助企业发现并评价重要的风险因素,促进企业改进管理体系,同时继续发挥其对控制效率和效果的评价作用,使企业保持良好地运作,这也必将加速公司治理结构中内部审计模式的探讨。