Research on the Audit Network Supporting Corporate Governance

一些上市公司的会计舞弊行为引起了人们对日本上市公司内部控制有效性的怀疑。有效的内部控制是有效公司治理的一项关键功能。为了保持公司治理和内部控制的有效性，内部审计应该承担起监督职能的重要作用。本研究认为，应以内部审计为中心，构建由内部审计、注册会计师审计和公司审计或审计委员会审计三种审计类型构成的审计网络。

Some accounting frauds by public companies aroused suspicion about the effectiveness of the internal control of Japanese public companies. Effective internal control is a key function of effective corporate governance. To keep corporate governance and internal control effective, the internal audit should assume an important role as a monitoring function. This research concluded that the audit network that is composed by three types of audit (internal audit, CPA audit and corporate auditor audit or audit committee audit) should be constructed by putting the internal audit at the center.