The internal audit, as an important part of audit supervision, plays a role of fundamentality and source of self-regulation in the audit supervision system as well as has become the effective complement and extension of national audit. It is the significant problem faced by management layer and internal auditors of state-owned enterprises how to adapt to new circumstances, give play to the supervisory role of internal audit as well as establish the immune mechanism with self-perfection and healthy development within enterprises. In the paper, the practices and experiences of internal audit reform in enterprises are arranged and summarized from such aspects as establishment of auditing offices, construction of audit teams, analysis of auditing cases, audit rectification and achievement transformation of audit as well as the future development direction is pointed out.

state-owned enterprises  /  internal audit  /  discussion and practice