Internal audit in the audit supervision system in China is an important component.China's internal audit began in the eighties of last century,has 20 years,played a vital role in China's economic development.But in recent years,especially in China after its accession to the WTO,China's rapid economic development,China's economic behavior,the increasing internationalization and globalization,China's internal audit along with the rapid development,but the mode of operation of the business operators become increasingly complex,diversified business information users,the diversification of the investors of the enterprises and the business scope of expansion makes our internal audit requirements increase,internal audit has faced many problems during the practice,making the internal audit can only play a serious impediment to the economic development of China's enterprises.Therefore,the establishment of a comprehensive internal audit system is very urgent.
Therefore,in this time of rapid economic development,China's internal audit must solve the various problems in the good development,improve the internal audit system,and promote the development of China's economy better.In this paper,the contrast in Western corporate internal audit to identify the gap between in Western companies internal audit and then analyze the existing problems in China's internal audit,and further proposed to improve our internal audit measures.