The Role of Audit Supervision in Consummating Corporate Governance

Corporate governance is the general term for a series of rules and regulations that manage and control a company and coordinate the interests and behaviors of different stakeholders within the company. Corporate governance is the foundation of modern corporate system. After analyzing the role of external audit supervision and internal audit supervision in consummating corporate governance, this paper draws a conclusion that the consummating of corporate governance and the fulfillment of business targets depends on audit supervision.