Recently,especially after China joining the WTO,with rapid economic development,China's economic behavior become more and more internationalization and globalization.Internal audit also develops rapidly in China,but the internal audit in the enterprise faces lots of questions which makes it uneffective .What's more serious ,internal audit can play a serious impediment to the economic development of China's enterprises.Therefore,the establishment of a comprehensive internal audit system is very urgent.
In this period of rapid economic development,Chinese ebterprises' internal audit must solve the various problems in order to improve the enterprise's internal audit system which promote the development of China's econom .My essay's aim is to compare the course of development of internal audit by domestic and foreign enterprises,and analysis the whole developments.
Then I will identify the gap between the internal audit of the Chinese and Western companies and analyze four Chinese internal audit issues:Chinese enterprises lack of understanding of the internal audit,our imperfect internal audit institutions,imperfect laws and regulations of China's internal audit of internal audit staffing imperfect,finally from the four-pronged approach,propose appropriate countermeasures.
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