Study On Internal Audit For ABC Private Enterprise

Internal Auditing is necessary to establish modern enterprise system with self-controlling self—stimulating mechanism, and has come important component. Especially, it is a method for perfecting internal control, enforcing strictly economic and financial discipline, improving the mechanism of their internal operations, strengthening management.Private enterprises have acquired the great development since China stated to reform and open-up, and have become an important part of our national economy. It must strengthen the internal management for the further development of the private enterprise. So the internal audit for private enterprises is created for this request.After the introduction chapter, it is introduces the history of the foreign internal audit, Summarizing its important characteristics, and imagining and predicting the developmental tendency. The third section,the survey of the internal audit from our China is listed.This papers takes the listed ABC private enterprise as a study object, where is located Shunde city ,Gongdong Province .it shows ABC the current condition by analyzing the exiting problems of internal audit and the reason caused, based on ABC current condition and modern theory of internal audit. This article discussed organization of the internal audit, internal auditors, business scope, function, open-systerm and time effect. Especially, we are facing with the financial crisis sweeping across the whole globe, so our auditors must risk-based internal audit.