财经理论与实践2025，Vol.46Issue(4)：90-96,7.DOI:10.16339/j.cnki.hdxbcjb.2025.04.012
公司治理中法务会计嵌入内部审计研究
Research on the Integration of Forensic Accounting into Internal Auditing in Corporate Governance
摘要
Abstract
Under the background of full coverage auditing,the role of internal auditing in cor-porate 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 multi-dimensional identification,whole-process governance,and integrated responses,thereby expanding the governance functionality of internal auditing.关键词
公司治理/内部审计/法务会计Key words
corporate governance/internal auditing/forensic accounting分类
管理科学引用本文复制引用
王敏,肖东泰,孙论..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,2025,46(4):90-96,7.基金项目
国家自然科学基金项目(72272154) （72272154）
