公司治理中法务会计嵌入内部审计研究

王敏1; 肖东泰1; 孙论2

公司治理中法务会计嵌入内部审计研究

引用本文：王敏1，肖东泰1，孙论2.公司治理中法务会计嵌入内部审计研究[J].财经理论与实践,2025,(4):90-96

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作者	单位
王敏1，肖东泰1，孙论2	（1.中南大学商学院，湖南长沙 410083；2.中南大学审计处，湖南长沙 410083）

中文摘要:审计全覆盖背景下，内部审计在公司治理中的作用愈发重要。内部审计在治理过程中面临审计目标不明确、审计能力不充分和审计方法不全面等固有局限，需要法务会计的有效支持。然而，法务会计在企业内部缺乏组织支持，难以嵌入并协同内部审计提升治理效率。鉴于此，应从制度、人才、组织等方面进行保障，推动法务会计以多方法识别、全过程治理、一体化应对等路径嵌入内部审计，拓展内部审计的治理功能。

中文关键词:公司治理内部审计法务会计

Research on the Integration of Forensic Accounting into Internal Auditing in Corporate Governance

Abstract:Under the background of full coverage auditing , the role of internal auditing in corporate governance has become increasingly important. However, internal auditing faces inherent limitations during the governance process, such as unclear audit objectives, insufficient auditing capabilities, and incomplete auditing methods, which necessitate the effective support of forensic accounting. Nevertheless, forensic accounting lacks organizational support within enterprises and finds it difficult to be integrated into and coordinated with internal auditing to enhance governance efficiency. In light of this, institutional, talent-related, and organizational safeguards should be established to facilitate the integration of forensic accounting into internal auditing through multidimensional identification, whole-process governance, and integrated responses, thereby expanding the governance functionality of internal auditing.

keywords:corporate governance internal auditing forensic accounting

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