Abstract: The existence of an enterprise must have its internal structure and external environment, and the internal structure of the defects and external environment of uncertainty, a business risk. How to guard against risks, avoid risks, has become corporate managers must consider the issue. Internal audit born "police" in this regard has not neglected the role. How the right to effectively play the "police", a study of the heat at home and abroad that. As the soul of the internal audit - independence, how to strengthen it to be the key to modern corporate governance. The article on the one hand from the start with the internal structure of the company to strengthen the independence of internal audit; On the other hand clear from the internal audit and corporate responsibility to strengthen the internal audit start with the "police" to achieve defense risks and achieve the objectives of enterprises