Internal audit as a mechanism for corporate self-restraint has become a modern enterprise system， an important In recent years， as a result of internal environment and external environment changes， especially in China's market economy gradually maturering， the internal audit is undergoing its own development and changes in its functions， the role of natural development to take place and change the corresponding But China's market economy under the internal audit function and role is different from the planned commodity economy in China under the system of internal audit， also different from the Western countries the internal audit， and only the best fit in order to maximize the audit effect can be truly realized: China's market economy under the internal audit function with the In addition， China has entered WTO， the international economic regulation of some of the advanced experience into our country， for our audit industry has injected new vitality into the development trend of the internal audit will also with the international economic criteria to adapt the international recognition internal audit functions and the role of doubt on China's reform of the internal audit will also have some role in the Therefore， China's market economy under the internal audit functions and the role of the audit theory and practice must be recognized and the correct positioning of the issue is the reform and development of internal audit of an important Internal audit as a mechanism for corporate self-restraint has become a modern enterprise system， an important component of the departments and units is a sound internal control and enforcement of financial discipline， improve management， enhance economic efficiency， protecting the assets of an important means of security At this stage， China's internal audit is also experiencing growth and development， with the various departments， units of the internal audit requirements of understanding and a gradual increase， with regard to the functions of internal audit also has a variety of viewpoints， then its in the market The role of economy has been a wide range of
