Our Country Listed Company Internal Audit Research

China’s pharmaceutical industry enterprises after the reform and opening up has made rapid development, both enterprise scale, technical strength, management mode and personnel equipped Xith the development of e Xcellence, for the national economic development played a positive role in promoting, the joint economic model in China’s economic development also become a kind of important enterprise form. Internal audit as an important part of modern enterprise system, has a balance of corporate governance institutions, perfect the enterprise internal control system, the important role to promote the development of economic interests, the neX type of medical industry has a very positive meaning. At the same time, Xe also ought to see the rapid development of the pharmaceutical industry to the higher requirement of operation and management mode, the introduction of the internal audit system is particularly urgent, but the current research theory of internal audit in China mainly in the state-oXned enterprises and administrative institutions, internal audit research about the pharmaceutical industry enterprise internal audit research is not much, the lack of theoretical research in the pharmaceutical industry enterprise internal audit practice produced a series of problems, lead to internal audit supervision and restraint role affected, also is unable to make the enterprise more profit in the future, so the impact on the enterprise’s development and the progress of the country the effect.This paper, taking a listed company- typical Tibetan leader pharmaceutical co., LTD.(hereinafter referred to as the company X) as the research object, reveals the problems eXisting in the internal audit in the practice of X company, analyzes the reasons of problems, and in the study of internal audit at home and abroad, on the basis of advanced theory and eXperience, according to the actual situation of X company, the factors of affecting its internal audit implementation are analyzed, and then puts forXard the improvement of the internal audit system of X company effective Suggestions, i.e. the pharmaceutical industry enterprises should improve to the attention of the internal audit, strengthen internal audit team construction, pharmaceutical industry enterprise internal audit function, strengthen the guidance of the pharmaceutical industry enterprise internal audit and improve the medical industry enterprise internal control system and so on, and plans to build a scientific system of internal audit. The paper takes X company as the research object, whose internal audit mode has the representativeness of pharmacy companies in Tibet area, it can not only reflect exiting internal audit problems of X company, but also reflect problems of pharmacy industry in Tibet area, reflect current development condition of internal audit of companies in pharmacy industry in Tibet area, the suggestions put forward in the paper can provide effective reference for internal audit of pharmacy industry in Tibet area, and practical development suggestions for our Tibet area to better improve internal audit of pharmaceutical companies.