Internal audit and external audit which are two parts of audit system come into being and develop on the basis of economical responsibility. Audit system is changing from division to coordination between internal audit and external audit. The active coordination between internal audit and external audit can help reduce audit fee, save audit time, improve corporate governance, prevent and disclose default.This article started from the relation between internal audit and external audit. It is necessary and possible to establish coordination between internal audit and external audit. Then the article made a summary of coordination's definition from two angles. At last, the article explained why the coordination between internal audit and external audit is limited in our country, and put forward some recommended measures and practical guidance for the effective coordination. Besides, internal audit outsouring which is one aspect of internal audit using information and intellectual products of external audit was written as one chapter. And the article addressed its goodness and risk, form and decision. At the same time, the article conceived internal audit outsouring in our country. |