Problems In The Development Of Our Internal Audit And Countermeasures

Internal auditing is established as the interior reqiurement of the enterprises'and has become a very important part of modern enterprise institutions, which is an important means to improve the enterprises' management and economical benefits. It has been twenty years since the internal auditing institution was put into effect after the establishment of China. During the two decades, we have accumulated some experience and we also have found many difficulties and problems in our practice, which have seriously affected the functions of internal auditing. At the same time, with the development of the enterprises and the requirement of the public, it is urgent to strengthen the function of internal auditing. It shows great vitality and a vast developing space.The thesis consists of four parts:At first, the changing definition of internal audit are analyzed and the function of internal auditing in the new period should be put into effect. Second, the reasons for affecting the development of internal auditing in China are given through comparing the situation of internal auditing in China with the foreign countries. Then, on the basis of the research, the measures for solving these problems are put forward. The enterprises should actively broaden the function fields of internal auditing and gradually turn the current internal auditing into service for management guiding auditing; on the other hand, the enterprises need to provide internal auditing with good working circumference. Finally, on the basis of the analysis in the fields, we can forecast the development of the enterprises' internal auditing in China, and we can believe that internal auditing in enterprises will have a bright future.