The current situation and developing trend choosing our country enterprise internal audit carry out the main body of a book studying, the aspect research result such as relevant by drawing home and abroad internal audit criterion and internal audit theory, enterprise internal audit current situation has carried out analysis on our country at present , has discussed internal audit have problem and the future developing trend , has submitted corresponding countermeasure and suggestion and. The main body of a book is studied by the fact that four parts are in progress to the present stage our country enterprise internal audit current situation and the future developing trend: Part I has introduced internal audit concept and origin; Second have analysed enterprise internal audit current situation and existing prominent issue; Part III has brought forward main method and tactics perfecting and developing the enterprise internal audit; Part IV has looked into the distance auditing the future developing trend in the inside of enterprise.