The Development Situation And Deficiency And Solution Of The Chinese Internal Audit

China is being placed in the market economy in the gradual perfect progress,joined the WTO in 2002 along with our country, local various goverments system wasalso gradual to take side toward international usual practice, among them alsoincluding the development of the internal audit.This text discussed the development process of the western flourishing andnational internal audit first and as to it's important factors that affect, analyzed itspresent situations, and point out that the development of the western and internal auditis not smooth because of neglecting the inner part control, risk and companies tomanage, making the people pay price, the WORLDCOM and the ENRON is anexample. The next in order while speaking of our country inner part to audit, this textthinks that the modern inner part of the real meaning of our country audit start tocompare with night, need to be a lot of from the audit theories and experiences thatthe foreign advanced countries draw lessons from, but these experiences and theoriesare not developments that bring over here and then be applicable to us completely.The development degree and companies of the society economy manage the level,coming to a decision the fixed position of the internal audit, thus affecting the inneraudit in the organization exertive function. In chapter 3, this text passes to auditChinese and Foreign inner part to carry on the contrast, inquirying into our countrythe development present condition of the internal audit, analyze our country inner partto audit the existent problem, try to look for a road for ising suitable for inner part toaudit the development. This text thinks that the inner part the control the moderatebreezes the insurance is two points development of Chinese internal audit shouldpay attention to, is the root of the internal audit, the business enterprise controls thelast problem of the moderate breezes insurance interiorly is usuallydestructiveness .Learning with a view to its application, the research of any theories isend to return to knot the application, this text is also applied front of theories researchin author the place unit, hope to audit the business to have the help to the inner part,be regarded as to recompense to what oneself support up to the unit appurtenancequality and policies.