摘要：二十一世紀初，隨著世通安然等公司相繼爆發財務丑聞，公司治理也慢慢成為各大公   司關注的焦點。內部審計部門因在世通公司舞弊案中表現明顯而得到了上市公司和監管部門的肯定，所以內部審計也自然而然成為公司治理很重要的一環?，F在，國內在公司治理的角度對內部審計的研究相較國際上還是不夠成熟。論文將解析公司治理與內部審計之間這種相互依存，互相促進的關系，并立足實踐，結合國內上市公司真實內審改革案例進行分析。最后，論文參考了國際內部審計的經驗對我國內部審計存在的不足提出了一些改進和建議，并輔以實際案例論證了內部審 計的改進對公司治理的影響。

關鍵詞：上市公司 公司治理 內部審計

Abstract：At the begining of 21st Century, corporate governance has become the focus that most listed companies put on after the outbreak of the financialscandals in the Enron and WorldCom.Due to the remarkable performance at these financial scandals, the internal audit departments got the recognition from listed company and regulatory authority. Nowdays, domestic research in the corporate governance on internal auditing compared international level still has a gap.So this paper will make a research on the relationship between the internal audit and corporategovernance,and try to cover the shortage of domestic research. This paper has combined with real case analysis of listed companies. Then we found that there is large gap between domestic internal audit and international internal audit in internal audit personnel quality,the scope of internal audit and internal audit institutions.These gap has a bad influence on corporate governance.At the last,the paper reference the intenational experience of the internal audit,then make recommendations on domestic internal audit.

Key words: listed company  corporate governance  internal audit