By Through Internal Audit Realization Internal Control Effective Execution

The internal control and internal audit all is a product which the enterprise scale and the management scope expand, all is the measure which adopts for the consummation business management. Both all carry on the surveillance and the appraisal to enterprise's management process, both existence close relation. Internal audit and the internal control depend on each other mutually, and plays the vital role in the internal control execution.Looked from the internal control and internal audit development history that, the overseas enterprise had more than 100 years experience, and has formed the relative consummation the system; But the domestic enterprise only is starts in during the recent several years to realize gradually to the internal control and internal audit function, in the experience also unceasing fumble.This article question which the related internal control aspect exists through the analysis current domestic enterprise operation management in, unifies own practical work experience, pointed out the company implements internal audit safeguards the internal control valid important method, uses promotes internal audit status, to increase internal audit originally the function disposition, the expansion "the audit" the connotation, changes "afterwards supervises" is "the entire journey surveillance", the establishment audit information system, the analysis internal control expires methods and so on benefit connection, the promotion enterprise internal control effective execution. The findings have the model significance regarding the domestic enterprise's management and operation.