Research On Internal Auditing Of Company A Which Is Listed In American Financial Mark After The Issue Of Sarbanes-Oxley Act

It has been twenty years since the internal auditing institution was put into effect after the establishment of our state. We have accumulated experience and we also have found many difficult and problems in our practice, which is the best way to our internal auditing in the company which is listed in American financial market after the issue of Sarbanes-Oxley Act? Sarbanes-Oxley Act? How can our internal auditing meet the challenge and chance of Sarbanes-Oxley Act? Especially the challenge and chance of clauses 404 after the issue of Sarbanes-Oxley Act. We can find the characteristics of our enterprise internal auditing and summarize the regularity of the development of enterprise internal auditing through the case of analyze to internal auditing in company A which is listed in American financial market, and then it can works to enterprise internal auditing in our country.We point out that the internal auditing in A company changed much in the following fields in order to meet the demand to solve the problems in internal auditing and the demand of Sarbanes-Oxley Act, especially the demand of clause 404 in the act after the research and investigation the enterprise internal auditing in company A: First, set up an auditing committee and improve auditing agency in in A company to strengthen the power of audit agency. Second, we enforce the action of internal auditing in fraud risk management of company A, and introduce the flow of fraud risk management. Third, internal control is adopted again, and the action of internal auditing in internal control is enforced. To the company which in American market ,the change is not only to meet the demand of Sarbanes-Oxley Act, but also represents the developing tendency of enterprise internal auditing.We use standardization method for analysis the data which we get through the investigation, and research the internal auditing in company A. This method is a new idea in the paper. We investigate and research the development history of the enterprise internal auditing in our country in the past 20 years. We emphasize the importance of cans study and state the actuality and problems in our country, We hope that we can forecast the development of the enterprise internal auditing in our country and find the method to solve the problem by the analysis to company A and dosomething to improve enterprise internal auditing in our county.