China's Internal Audit Development

With the development of economy, technology and human being's thought, things' essences in people' mind have changed deeply. Things' potential connotation and extension are being discovered. So is internal auditing. As the surroundings of internal auditing changed extremely rapidly, the new economic conditions and the new ideas of corporation governance both need the expansion and further development of internal auditing. Internal auditing function, content, extension, mode and etc are all different from that before.Entering WTO, china faced great chances as well as challenges, which she has never met before. It is necessary and of great value to research on the new of internal auditing so that china can keep paces with the development of global economy and try to get the higher flight in the complex world circumstance.This thesis begins with the relationship of internal auditing, internal control and corporation governance according to the history of internal auditing and internal control. It analyses the reason why discussing their relationship, what new function internal auditing expands to and with these problems, it discusses how to realize the expansion.There are three parts:The first part: It researches on the relationship of internal auditing and internal control. It casts back the histories of them and concludes the relationship of modern internal auditing and internal control, and further between corporation governance and them.The second part: It discusses how to expand the internal auditing.The third part: It discusses the ways it should expand.