Study on the Problems of Internal Audit in Corporate Governance

Corporate governance and internal audit are closely linked.Corporate governance structure is the businessenvironment of internal audit and good for the perfection of a sound system of internal audit.Internal audit is an important part of corporate governance structures.Rational and effective internal audit is the inherent requirement to improve corporate governance.However,in our country,internal audit in corporate governance has many problems.Manyenterprises do not attach importance to internal audit,which affects the corporate governance structure and lower theprofit of the company.Therefore,enterprises should optimize the corporate governance structure to ensure the independence of auditors,improve the quality of personnel and other measures to give full play to the internal audit in corporategovernance role.