With the deepening of economic reform, especially the socialist economic system and the establishment of modern enterprise system, the company will gradually to the needs of the development of market economy, we should attach importance to the company's internal management and supervision, and to do it, to build a strong internal audit supervision is necessary. Enterprise internal audit, internal management in regulating unit, to increase economic benefits are playing a more and more important role. This paper through the concept of internal audit and essence, types and characteristics, objectives and function, and expounds the role in enterprises, introduces the related theory of the internal audit. Secondly, the combination of ShengWei Construction Group, in internal audit work by internal audit institutions existed in finance department, not to participate in the audit results, audit scope of object and audit. Finally, to solve these problems are analyzed, and puts forward the importance of improving management, strengthening the internal audit team construction, practice, strengthen the supervision of directors. we functions, expand audit scope, weakened by careful unit auditor and concrete suggestions contradictions.
Key Words: Internal Audit; ShengWei Construction Group; Supervision
