With the continuous development of market economy, companies in the increasingly fierce competition, and the internal audit 's role in corporate governance becomes more and more important. Internal audit is defined by the Department, internal set up full-time orgnaization and personnel, independently of the Department, the unit's financial income and expenditure of financial and economic activities are examined, in order to improve the internal control, maintaining financial discipline, improve management, raise economic benefits of comprehensive economic supervision activity.
Listed company is a modern enterprise in the most representative form of organization, promote economy of our country countryman lasts, fast, stable development. The internal audit's role in corporate governance including monitoring, evaluation and analysis of the organization's risk and the control; check and confirm information reliably and in accordance with the relevant policies, procedures and legal. Based on the listed companies in China the problems and Countermeasures of internal audit made comprehensive analysis, to explore the meaning and importance of internal audit based on the internal audit, explains the meaning, characteristics, functions and it is the main method, and introduces the concrete steps of internal audit. Because of China's internal audit system is generated under the government's intervention, use of administrative and legal means to build up. The interior auditing of Listed Companies in China has many problems, such as: internal audit laws and regulations are not perfect, the internal audit organization lack independence, internal audit business scope small, management of internal audit seriously insufficient, internal audit staff of professional quality is generally low. Aiming at the existing problems of internal audit, the specific solution is to improve the internal audit of the relevant laws and regulations, and on this basis, to improve the independence of internal audit, internal audit scope of business expands, strengthen internal audit in corporate governance role, enhance the quality of internal audit staff construction. To solve the problem of internal audit to promote its development in our country, so that the internal audit more effectively for the accounting information users provide decision usefulness of accounting information.