随着民营企业不断壮大,企业面临着各种复杂多样的风险,企业内部包括所有者与经营者之间的各种矛盾也逐步浮现。内部审计是一种重要的公司治理手段,关乎企业生产经营的成败,日益得到管理者和股东的重视。战略、风险导向、IT三方面的内部审计,在解决公司治理问题中具有独特作用。 With the continuous growth of private enterprises, enterprises are faced with a variety of complex and diverse risks, including the various conflicts between owners and operators within the enterprise gradually emerged. Internal audit is an important means of corporate governance, related to the success or failure of production and operation of enterprises, managers and shareholders are increasingly valued. Strategy, risk-oriented, three aspects of the internal audit of IT, in solving the problem of corporate governance has a unique role.