Discussion of the Necessity to Perfect Internal Audit in Modern Enterprise System

This paper expounds the basic connotation of modernenterprise system and discusses the necessity to perfectinternal audit in the following four aspects.Firstly,it is theobjective requirements of modern enterprise system tostrengthen internal audit.Secondly,the advantages of internalaudit lay a foundation for perfecting internal audit inmodern enterprise system.Thirdly, internal audit must befurther perfected due to the differences among theenterprise,state and social audit.Finally,new audit laws givea reliable assurance for perfecting internal audit inmodern enterprise system.