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Internal audit is an independent organization assessment and inspection services, the goal is to help assist the Board of the directors and the top Manager review the internal control system of the problems, risk and measure of operating results and efficiency, and to remind top management of their responsibilities and the timely provision of improved recommendations to ensure a sustainable system of internal control and evaluating the effective implementation of the internal control system. In addition to the financial auditing functions, this paper focuses on a more measured discussion and analysis of operational auditing, and becoming the internal audit strategic partners and internal consultant of the organization. This study of internal auditing is based on theory, and also cross time series, between the enterprise in different stages of analysis and discussion of operational audit of the core values, companies operating in different stages of audit work should note how the core values of overflow, and assisted by the effective operation of corporate governance, so that audit would not become law required set work, but the actual work can be assisted the company board of directors and managers of the operating units, also help to establish of the internal control system, before company IPO, checks the system and coordinate all systems, after IPO can also play a strategic partner within the organization and becoming an internal consultants, to be considered after the listed companies to transform to the Audit Committee, the internal audit function could be assisted. In addition to the listed milestones, I still summarized internal audit and internal control of nine cycles major points, even concludes the probability of internal fraud and violations, in addition to provide professional advice after the event happened, but also can give the recommendation before event occurred to prevent the loss of the company to reduce the risk of emergency the company, then can improve the overall business performance. This paper focuses more on the environment Electronic trend to standardized the workflow, but also help the companies operating computerized, and management of computer and internet technology, even come to the digital management of real time decision-making system, in which Electronic of the environment, how the internal audit use of computerized environment to let the internal audit work more efficient, computerized reports to help identify the error code to make information more accuracy of the statements, which will help users and management to execute decision making. Internal audit at any stage of operation, facing the external competitive pressures of the businesses, should consider enhancing their value to the organization. They should play a central and effective role to help management achieving short and long-term business goal, In addition to their overall risk assessment, An internal auditor has advantages such as: a better understanding than any other unit about control techniques, the overall work process of the company and familiar with the company culture, risk recognition and can reflects more deeply and quickly. Finally, the auditor can become the internal consultant, and best colleague partner of all units.
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