Internal audit as an important organization of enterprise supervision and restraint, which originated in the accountability relationship, we focus on the optimization of modern enterprise management and decision-making, in order to improve the enterprise economic efficiency, work efficiency, thereby enhancing the competitiveness of enterprises. With the management of the risk management consciousness gradually improved, and the effectiveness of enterprise management the more attention, the internal audit gradually began to be taken seriously. However, the internal audit has not been very effective in our practice, the efficiency of the lack of protection of the independence of the audit staff and low, to a certain extent, the development of enterprises in our country is limited. Therefore, in our country the development of internal audit should focus on improving audit quality and efficiency, and to explore a more consistent with the development of our enterprise internal audit outsourcing road.
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