Internal Audit Research Of Minth

In the year2006, IIA published 《the research report of general knowledge forinternal audit》, that established a good foundation for the sustainable developmentof the internal audit. But, if the internal audit of domestic company has reached thedevelopment requirements? How’s the status in modern enterprise system and globaleconomic integration? These two questions arouse author’s attention.According to the laws and regulations in 《Company Law》, centralizedmanagement by specialized departments of the internal audit institution in thedomestic listed company belongs to Audit Committee and Audit Work Committee.With the development of corporate governance structure, the effect of departmentresponsible for auditing becomes more striking. The author works in an overseaslisted company. The organization of internal audit is different from domestic listedcompany. According to this special background, how to make effect of internal audit,how to protect each part’s interest, becomes more and more important. For this reason,it shows important meaning in summarizing corporate governance structure,researching the related issue of internal audit in overseas listed company.This paper can be divided into five parts. The first part mainly introducesresearch background, research value and its meaning, current situation of domesticand overseas, research target and its content, innovation and research method. Thesecond part contains corporate governance and internal audit. This paper mainlydiscusses the corporate governance, internal audit and internal audit function. Itdiscussed the development tendency of internal audit for corporate governance. Thethird part bases on the current situation of some groups, summarize the existingproblem in internal audit. The fourth part introduces the problems of internal audit insome groups and provides a thorough suggestion. The fifth part provides theconclusion—overseas listed company should standard its internal audit construction toensure each part’s profit.