Research On Internal Auditing Management Pattern Under Modern Enterprise System Of Our Country

With the occurring of the risk incidents in domestic and foreign enterprises, the internal control issues gained widespread attention. Corporate governance and internal audit are important components of internal control systems. The Corporate governance is the protection of the internal control structure, internal audit is to ensure that internal control mechanisms.In order to participate in the market competition better, inner quality becomes more and more important for an enterprise. As a functional institution of self-control, self-supervision, self-restriction, self-coordination, the internal audit of the enterprises has been set up since 1983. Although it has an effect on promoting operation and management, there are some shortcomings.This paper begin with the China's internal audit, then, right through the worldwide development of internal audit changes, orientation and internal audit functions of the exposition, and the audit of various forms both at home and abroad and the status of internal audit comparative analysis. The ultimate purpose of this paper is the internal audit management pattern, by comparing the various management patterns, the study shows that the enterprises under the modern enterprise system should have a correct understanding and positioning of the internal audit function, by choosing a suitable internal audit management pattern, better internal audit played an important role, providing a good and healthy development of the internal audit protection for the modern enterprises...