Ways to Strengthen Internal Audit under Modern Corporate Governance Structure

Abstract

As a key component of corporate governance, internal audit shoulders multiple functions such as supervision, evaluation and consulting, and plays an indispensable role in guaranteeing the effectiveness of internal control, the reliability of financial information and the
realization of strategic goals. This paper combines the challenges faced by internal audit under the modern corporate governance structure and
puts forward effective ways to strengthen internal audit, aiming to help enterprises give full play to the value of internal audit, improve corporate governance and realize sustainable development.