Abstract

As the function of internal audit is being cognizing deeply and changing, the function of internal audit in Chinese listed company governance is gradually being strengthened. Combining with the new definition of internal audit, the enterprise risk management frame and the re-oriented value-added aim of internal audit, the measures such as perfecting the corporate governance structure and implementing many measures about management audit oriented by internal control and risk management were proposed to promote the listed companies to reform the management, evaluate the risk and added values, and fully exert the value-added function.

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