China and the United Kingdom system of internal auditMany of the major countries and regions, internal audit and independent audit, government audit to be an important part of the audit activities in the social economy. The nature of internal audit is divided into two categories, namely fiduciary duties arising out of the ownership and management of the data. 2000, international internal audit division Association in on duties description, and ethics guidelines and practice standard Yu based Shang for of times research, and proposed: "internal audit is a items independent, and objective of guarantee and advisory activities, its purpose is increased value and improved organization of business, through system of method, evaluation and improved risk management, and control and management process of effect, help organization achieved its target. "China and the United Kingdom have different socio-political and economic system, and internal audits of business contents and organizational aspects of difference. First, production and development of internal audit United Kingdom had existed since the 11-12 century Guild, 1-4 meetings to be held every year, its rules of procedure, including the election of Directors and Auditors. Is the Guild's executive organ of the Council, it must be called out when the Association bank accounts submitted to the auditor for review. Auditors review focused on governing role as trustee to deal with economic business integrity, reliability. United Kingdom of modern internal auditing was developed after in the 1940 of the 20th century, 1948 United Kingdom in London set up a branch of the International Institute of Internal Auditors, namely United Kingdom Institute of internal auditors. Contributed significantly to the establishment of the Association United Kingdom development of internal audit, as of February 1991, has more than more than 3,000 members. By contrast, although internal audit started late in China, but the speed of development. Before the establishment of the National Audit Office of China, in July 1983, the State Council of China has issued a document to establish and perfect internal audit issues. On August 29, 1985, China's State Council issued the provisional regulations on auditing work. On December 5 of that year, the Audit Commission published the regulations on internal audit work, this provision as the legal basis for China's internal auditing. In July 1987, was transmitted by the State Council and the China National Audit Office report on strengthening the work of the internal audit, greatly accelerated the speed of internal audit organization form. In 1994, China promulgated the People's Republic of China Law on audit, the internal audit law to affirm, define their legal status. In 1995 and the Audit Commission published the regulations on internal audit, the internal audit was further specific provisions.
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