The theoretical basis is that modern internal audit changes significantly with the demand of corporate governance,which is a vital component of modern accountability in a firm.

• 它的理论依据是,现代受托经济责任的一项重要内容是公司治理,内部审计理论与实务已随着公司治理的需求而产生巨大变革,呈现出一种现代内部审计的新态势。