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In the company governs, the management audit is an indispensable constituent. The effective management audit is advantageous to the company management structure consummation, its improving will also give the company with the development the management structure the consummation to provide the condition, at the same time, the company management structure will affect the management audit inevitably the validity. This article from management audit's function, the function as well as the importance obtains, governed to Our country Corporation with the management audit present situation has carried on the analysis, elaborated the management audit localization, the responsibility simply as well as it the relations which governed with the company, and, in the promotion management audit governed with the company in the benign interaction foundation, proposed related strengthened the advantageous suggestion which our country management audit and the consummation company governed.

（在公司治理--In corporate governance, internal audit is an essential component. Effective internal audit to the improvement of corporate governance structure, and development of sound corporate governance structure will also provide the perfect conditions at the same time, corporate governance structure will inevitably affect the effectiveness of internal audit.
（本文从--In this paper the internal audit functions, as well as the importance of starting with the role of China's corporate governance and internal audit of the status quo were analyzed,
（简单论述--Briefly discussed the positioning of the internal audit, as well as its responsibility and corporate governance, and in the promotion of internal audit and corporate governance on the basis of a benign interaction between the proposed strengthening of the internal audit and improve the corporate governance of the favorable recommendation.）

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