Abstract: With the development and growth of state-owned enterprises, the role of internal audit has become increasingly prominent in recent years, the state has continuously emphasized the role of audit supervision, the Fourth Plenary Session of the 18th Central Committee put forward the need to improve the auditing system, to ensure the independent exercise of the right to audit supervision in accordance with the law, and the implementation of the audit of the full coverage of the public *** funds, state-owned assets, state-owned resources and the leading cadres to fulfill their economic responsibilities.2104 In October the State Council issued the "Opinions on Strengthening the Audit Work" on strengthening the audit of the relevant opinions. Opinions on Strengthening Audit Work" put forward relevant opinions on strengthening audit work. Under this new normal, how to strengthen the internal audit work of state-owned enterprises, this paper combines the actual work and puts forward relevant suggestions.

Keywords: state-owned enterprises; internal audit; results of the use of

Internal audit as one of the "four cornerstones" of corporate governance, is to improve the modern corporate governance structure, strengthen internal control, to prevent business risks, and to promote and improve the management of the enterprise is an important means. At present, the state-owned enterprises gradually bigger and stronger, facing increasing market risks, the internal management requirements are also higher and higher. In order to adapt to this situation as soon as possible, to cope with various challenges, state-owned enterprises must attach great importance to the internal audit work, give full play to the role of internal audit in business management, the audit work in-depth to the enterprise operation, project management, internal control construction and risk prevention and other aspects of how to strengthen the work of the internal audit, mainly from the following aspects of efforts.

A sound internal audit system

Scientific and reasonable internal audit system is the implementation of the internal audit work of the organization, is to enhance the quality of internal audit system is to achieve the internal control objectives of the fundamental guarantee. The more perfect internal audit system is to set up an audit committee under the board of directors, set up in the business management system