Simple Discussion on Increasing the Role of Internal Audit in Business Management

The relationships between internal audit and business management are decided by the functions and the roles of internal audit in business management. The internal audit serves business management and it is restricted by business management. The functions of supervision .evaluation and service, roles of supervision and control, staff and construction can be stressed in internal audit now. The starting point of strengthening management and administration in the enterprises, the target of increasing economic benefit, to hold independence of audit , to give play to functions of internal audit , to establish standard of internal audit progressively and to raise quality of audit personnel are expounded in order for internal audit to give play to maximum action in business management in this paper.