Study Of The Internal Audit System

Internal audit is an important part of audit system. With the development of the economy, it comes into being under the effect of internal and external pressure of the companies. Although the internal audit has already made rapid progress, it does not give full play to its functions. The reason lies in the cognition of the internal audit work. We should make definite that what the internal audit is, what function it has, and know that the internal audit not only have the function of supervision, but also have the function of valuation, control and service.To bring the internal audit into full play, we should form a scientific and decent internal audit organization structure. The main point is to set up an appropriate internal audit system model. Enterprises with different scales should choose the model according to their own conditions, and even make use of external audit to do the job, in the light of the cost and effect principle. There is no absolutely optimum model of internal audit. The best model is the one that suits the business itself, and it can promote internal audit development and achieve the maximal beneficial result of the business.Besides, this thesis uses the experience of internal audit development of western countries for reference, combing the changing situation of Chinese economy. And it prognosticates the developing direction of internal audit; that is, the audit field expands to the risk managing field, and develops the appreciation type of internal audit.There are four parts in this thesis:First, the summary of internal auditSecond, set up the internal audit model of great enterprise and business group that is suitable for modern business system.Third, several problems that need be definite.Finally, the developing trend of the internal audit under new economic situation and the countermeasures.