| It has been twenty years since the internal auditing institution was put into effect after the establishment of our state. We have accumulated experience and we also have found many difficult and problems in our practice. Facing the 21st century, which is the best way to our internal auditing? How our internal auditing meet the challenge and chance after our attending the World Trade Organization? How will our internal auditing face the future?(My when we look through the past of our internal auditing, can we consider its future, and give the answer to the problem. However we haven't started to research in this field. So it urges us to investigate and research the development history of the enterprise internal auditing in our country in the past 20 years. We hope that we can summarize the regularity of the development of enterprise internal auditing in economic environment of our country.After our studying the characteristics of the legislation of the internal auditing, the characteristics of composition of the internal auditing and the characteristics of the objective of internal auditing and the content of internal auditing of every periods in our country, we analysis the three periods of stage in internal auditing (stage of starting, developing stage, and new stage of development). So that we can rind the characteristics of our enterprise internal auditing and we can summarize the regularity of the development of enterprise internal auditing. On the basis of the research in the fields, we can forecast the development of the enterprise internal auditing in our country. On the other hand, we use statistics method for analysis the data which we get through the investigation. This method is a new idea in the paper. Ouring the course of research in the paper, we summarize that there is synchronization between the economic development and the enterprise internal auditing; the factors in the internal auditing influence each other.
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