良好的公司治理本身并不能成为公司免遭风险的护身符。
Good corporate governance on its own will not protect companies from taking excessive risks.
决策者需要做的是通过建立更好的风险控制机制，对症下药，直指问题核心，而不是去盯着什么“公司治理准则”的条条框框对号入座。
They need to tackle the problem directly, by setting up better risk control, rather than indirectly by ticking various corporate-governance boxes.
分析了内部审计质量控制的含义，并对内部审计质量控制在公司治理和风险管理中的作用进行了探讨。
This paper expounds the connotation of internal auditing quality control and probes into its function in company governing and risk management.
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