International Comparison Of The Internal Auditing Standards

Internal Auditing Standards are the rule of internal auditing practice; which has already been proved by current international internal auditing practice. From 1987, China Ministry of Internal Auditing started to Fundamental Internal Auditing Standards, and Internal Auditing Standards has been published in April 12th 2003, which symbolize that internal auditing in China has been put on the way of standardization.The purpose to select Internal Auditing Standards to research is of the importance of the Internal Auditing Standards in internal auditing work. The perfection of Internal Auditing Standards or the effect of implementing the Internal Auditing Standards will directly relate the usefulness of the internal auditing market.The Chinese Internal Auditing Standards are mainly divided three levels. The first level is the Fundamental Internal Auditing Standards and the second one is the Specific Internal Auditing Standards. The article mainly discusses de first one level. On the other hand, with the development of global economy, the international coordination of Internal Auditing Standards is becoming more and more important, so it becomes the emphasis discussed in the article. This article will fuse on the Comparison of Internal Auditing Standards between china and international.