Studies On The System Of The Enterprise Interior Audit Of China

Since 1980s, the interior audit of our state has been developing fast. Many enterprises have set up interior audit departments, and these departments have taken some effects on the management of the enterprises. We can observe, however, that a lot of weakness and a lack of full performance of the interior audit department in certain enterprises. On the whole, the prevailing outcome is far from satisfactory, though analysis and research have been made on many levels and many measures have been put forward to improve the interior audit in the academic world during these years.This essay armed with the theory of the entrusted economic responsibility, based on the fundamental ideas of the field, and analyzes the theoretical reasons from which interior audit emerges by the angle of economics. Through the comparison and research of the interior audit developing in domestic and foreign, the thorough analysis on the current situation of the system of the enterprise interior audit of our state, and investigate the optimization of the organizational mode of the interior audit, and the establishment of the new interior audit system, and points out the developing trend of the enterprise interior audit of our state.The essay enriches interior audit theory and provides new suggestions and train of thoughts for the study and settlement of interior audit problems.