The comparison of the internal audit system in China and the United Kingdom, many major countries and regions, the internal audit and civil audit, government audit has become an important part of social and economic audit activities. The nature of internal audit is divided into two categories, that is, the relationship between the ownership of production data and the management of the right of management. In 2000, the International Institute of internal auditors in the "responsibility of the", "professional ethics" and "substantive standards" on the basis of many studies, and put forward: "internal audit is an independent, objective assurance and consulting activities, its purpose is to increase the value and improve the organization's management, through the system,Evaluate and improve the effectiveness of risk management, control and management processes, and help organizations achieve their goals." China and Britain have different social and political economic system, so the internal audit of the business content and organization form, etc..
the generation and development of internal audit in Britain since the 11 - 12 century there was a guild average every year to held 1 - 4 meeting, the content of procedure including elected directors and auditors. The Council is the executive organ of the guild, it must always call the guild accounts submitted to the auditors to review.The focus of the audit staff review is to deal with the economic and operational aspects of honesty, reliability, as trustee of the board of directors. The modern internal audit in the UK is developed in 1948, and in 1940s the United Kingdom established a branch of the International Association of internal auditors in London. The establishment of the association has greatly promoted the development of internal audit in the United Kingdom, as of February 1991, has more than 3 members. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's national audit office,China's State Council issued a document in July 1983 to establish and improve the internal audit issues. China's State Council issued the "Provisional Regulations on audit work" in August 29, 1985. In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, which is the legal basis for China to carry out internal audit. In July 1987, the office of the State Council of China and the office of the State Council transmitted the report of the Audit Commission on strengthening internal audit work, which greatly accelerated the speed of the formation of internal audit institutions. In 1994, China promulgated the "people's Republic of China Audit Law", the internal audit in the form of law to be sure,Its legal status. In 1995, the Audit Commission issued the "Regulations on internal audit work", the internal audit made further specific provisions.
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