Improving Motivate Mechanism Of The Internal Audit For M Military Academy

Internal audit is an important component part of the modern governance structure. Since the definition of internal audit was made as "an independent, objective assurance and consulting activities" by IIA, the function, role and value of internal audit has been upgraded to a new level. However, in our country, internal audit just started since the1980’s, and is still lower than the international level. Coupled with the current, most domestic people, especially the managers of many enterprises pay insufficient attention to internal audit, and makes a lot of difficulties in practice to it. These also make many internal audit staff can not fully display their individual talents and depression; the team of internal audit also appears low morale, thus reducing the efficiency of audit work. This situation has greatly hampered internal audit to achieve its value.To establish an effective motivate mechanism, is a management of the manager to stimulate and encourage the objects in multi ways to achieve the goals of the organization, by considering so many factors. Therefore, the motivate mechanism of internal audit which is practical and meet the need of internal audit, could stimulate the internal audit staff and the whole team’s confidence and passion to promote their fullest potential to achieve the value of internal audit, and face opportunities and challenges of internal audit in the future.In this paper, we discussed the meaning, composition and mode of the motivate mechanism of internal audit, and select a representative case as the motivate mechanism of M Military Institute’s internal audit, to study its problems and optimization strategies. This paper is divided into six parts:the first part and the second part describes the background and significance of this study, research ideas and frameworks, research methods and the expected innovation, and the domestic and international Research; the third part discusses the meaning, composition and mode of the motivate mechanism of internal audit; the fourth part discusses the problems and causes of the motivate mechanism of M Military Institute’s internal audit.; the fifth part will make optimization recommendations to the motivate mechanism of M Military Institute’s internal audit; and the last part VI is concluding remarks.In this paper, we made a useful way to discuss the meaning, composition and mode of the motivate mechanism of internal audit. Especially chose a representative case as the motivate mechanism of M Military Institute’s internal audit, to make detailed study of its problems and optimization strategies. But, as the lack of work experience in internal audit, and the limitations to collect information from M Military Institute, we may not be in-depth thorough the problems, causes and optimization of the motivate mechanism of M Military Institute’s internal audit. However, we will deepen the research in the future.