摘要：二十一世纪初，随着世通安然等公司相继爆发财务丑闻，公司治理也慢慢成为各大公   司关注的焦点。内部审计部门因在世通公司舞弊案中表现明显而得到了上市公司和监管部门的肯定，所以内部审计也自然而然成为公司治理很重要的一环。现在，国内在公司治理的角度对内部审计的研究相较国际上还是不够成熟。论文将解析公司治理与内部审计之间这种相互依存，互相促进的关系，并立足实践，结合国内上市公司真实内审改革案例进行分析。最后，论文参考了国际内部审计的经验对我国内部审计存在的不足提出了一些改进和建议，并辅以实际案例论证了内部审 计的改进对公司治理的影响。

关键词：上市公司 公司治理 内部审计

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