On Corporate Governance-Oriented Reconstruction of the Organizational Mode for Auditing Bodies

The establishment of the modern enterprise system requires for the reform and reconstruction of the organizational mode for auditing bodies.From the corporate governance-oriented view,this paper aims to establish a new organizational mode for auditing bodies and improve the efficiency of corporate governance.It firstly analyzes the three developmental stages of international internal audit in order to reveal the nature of corporate governance-oriented internal audit;and then based on the analysis of the current situation of the internal audit in Chinese listed companies,it tries to form a new organizational mode for auditing bodies from the corporate governance-oriented perspective.