论公司内部审计组织模式及其选择

现代企业制度的建立和完善，需要改革和重构内部审计组织模式，以便更好地发挥现代内部审计的职能，从而协调权力、监督、决策、执行四者之间的经济利益关系，促进公司治理结构的有效运转。文章比较分析内部审计组织形式的六种模式，选择有利于公司治理结构有效运转的较为独立的内部审计组织模式为最优方案。

The Mode and the Choice of the Auditing Bodies within the Company

The establishment and complement of the system of the modern enterprises need to reform and reconstruct the mode of auditing bodies in order to bring into play the function of the modern inner audit. Only in this way can the relations of the economic interests be coordinated among the factors of power, supervision, the decision and the execution, and the administering structure be work effectively. This paper analyses the six modes of the auditing bodies, among which the individual inner auditing bodies is the best way for it benefits the administering structure of the company to work effectively.