公司治理结构是指由于所有权与经营权相分离而产生的一种关于股东大会、董事会、经理层之间分工协作的制衡机制,它是通过一系列的契约安排来实现的。内部审计是公司治理结构的一个重要方面。公司治理结构是内部审计的制度环境,内部审计内涵和外延的变化正是公司治理结构作用的结果;同时,合理有效的内部审计是良好公司治理结构的内在要求,它既可以维系公司治理结构中股东、董事会、监事会和经理 Corporate governance structure refers to a mechanism of checks and balances concerning division of labor and cooperation between shareholders’ general meetings, the board of directors and the managerial levels arising from the separation of ownership and management rights. It is achieved through a series of contractual arrangements. Internal audit is an important aspect of corporate governance. The structure of corporate governance is the institutional environment of internal audit. The change of the connotation and denotation of internal audit is the result of the corporate governance structure. Meanwhile, a reasonable and effective internal audit is an inherent requirement of a good corporate governance structure. It can not only maintain the corporate governance structure Shareholders, board of directors, board of supervisors and managers