Internal audit is the abbreviation of internal audit. Sawyer, the father of internal audit, defines internal audit as an independent evaluation of various businesses and controls in an organization to determine whether it follows recognized policies and procedures, conforms to laws and standards, uses resources effectively and economically, and achieves organizational goals. Almost every enterprise can benefit from the internal audit function, but for small and medium-sized enterprises, it is difficult to recruit top talents by setting up an internal audit department with only one or two people, and it is also impossible to establish enough expert opinion libraries.

The framework, content and ideological development of international internal auditing standards, that is, from independence to objectivity, expand the vision to the outside of the organization, increase organizational value and attach importance to risk management. These provide some enlightenment for the development of internal audit in China. Keywords: international internal audit; Auditing standards; Concept development; The misunderstanding of enlightening fresh graduates' employment in internal audit.

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The emergence and development of internal audit is a long historical process, which has gone through three stages: ancient internal audit, modern internal audit and modern internal audit. Modern internal audit began in America. 194 1 year is considered as the beginning of modern internal audit. Before 1940, in the United States, internal audit was only the assistant of external accounting companies.

At 194 1, Victor. Brink completed his doctoral thesis in new york University, and expounded the breakthrough research results of internal audit, including the nature and scope of internal audit. Brink pointed out that internal audit should be the server of company management, not the assistant of external audit (external accounting company audit). With this paper, Brink became a pioneer in the discipline of "internal audit" in the United States.

In the same year, JohnBThurston, director of the internal audit department of North American companies, wrote a monograph on internal audit, entitled "Principles and Techniques of Internal Audit". Brink also published the first comprehensive and systematic book "Principles and Practice of Internal Auditing" in the United States on 1942. This book has been constantly updated, and the fifth edition was published on 200 1. The above events show that the system theory of internal audit has begun to take shape, which is the first turning point of internal audit.

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