In China, internal audit is an important component of the auditing and supervision, with the establishment of a modern enterprise system, and improve the internal audit, the framework to reconstruct, internal audit scope of business need further expansion, the research of internal audit and become hot. Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights, but also needs to ensure enterprise assets value of the property owners, maintenance and legitimate rights and interests of the business operators. The enterprise internal audit work to do to give full play to its supervision and verification and staff, etcKey words: the internal audit function