The Research On The Expansion Of Internal Audit Function

Modern internal audit is improving and developing with the changes of the economic environment, which has become an irreversible trend. Traditional internal audit function is only expressed as:evaluation,monitoring,verification and management services. With the community's emphasis on corporate governance, improving the corporate governance and the management level becomes the goal of enterprises. The internal audit and corporate governance have the same supreme goal:service for the value-added of Organization. IIA thinks that the internal audit has been given new functions:the value-added functions, which is achieved through helping organizations to add value. The value-added function of internal audit is achieved by the way to participate in corporate governance,internal control,risk management and corporate culture integration. After a decade of development, the economy of China has gradually integrated with the world economy. The conditions are basically ripe that we learn from foreign enterprises to use the internal audit function. Based on this, It is important to research on the expansion of internal audit function.In this paper, I use standardize research methodology and illustrate my standpoints by using a variety of graphics and data. Paper is divided into five chapters:the first chapter, write a research background and significance of this article, as well as domestic and international literature review; second chapter,write the related theory of the expansion of internal audit function, analyze the internal and external factors to promote expansion of the internal audit function; third chapter, analyze the current situation of the internal audit function and the constrains that prevent the internal audit from expanding functions; ChapterⅣanalyzes the direction of expansion of the internal audit function and puts forward the corresponding countermeasures on the constrains. Chapter V focuses on the approachs of the internal audit function expansion, that is by participating in corporate governance, internal control and risk management, and corporate culture to achieve integration.