Minternal Audit Problems And Countermeasures

The development of our internal audit work under the conditions of market economy is to improve the corporate governance structure, strengthen internal control important link, also is the current enterprises to improve management, raise economic benefits of the route one must take. The internal audit of our country starts later, but the western country in the nineteen thirties internal audit has obtained the vigorous development, in the development of internal audit, internal audit of enterprises in developed countries there are many successful experience is worth us to draw lessons from. China’s internal audit in government administrative order is built and developed in the recent twenty years, although the internal audit has certain development, but compared with foreign audit system, the internal audit of our country whether in laws and regulations, system establishment, or in institutional settings and audit procedure, audit scope, audit quality there are many shortcomings. This article from the western developed country enterprise internal audit development overview introduction, combined with China’s internal audit development process, from the internal audit procedures, methods, development trend proceed with, analysed M company internal auditing in institutional settings, function orientation, independence, audit resources, personnel quality, audit procedures, audit contents and audit evaluation of such problems, and aimed at these questions to propose the corresponding solution countermeasures.