Exploration and Research on Deepening the Full Coverage of Audit Supervision in Enterprise Internal Audit

After nearly 40 years of exploration and development, China's auditing industry has made remarkable achievements. The Opinions on Strengthening Audit Work, Framework Opinions on Perfecting Some Major Issues of Audit System and related supporting documents issued successively by the state clearly state that public funds, state-owned assets, state-owned resources and leading cadres should be fully covered by audit. The development and changes of the social situation put forward new requirements for the development of audit work. Internal audit, an important part of the audit system, also needs to establish a working mechanism that is compatible with the full coverage of audit supervision, so as to ensure the orderly advancement of the full coverage of audit. It is of great significance to explore and study how to deepen the full coverage of internal audit supervision in enterprises.