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After 1990’s,as our market economy system reformation be fastened,interaal auditing as a important part of internal manage of a enterprise,greatly developed,and be more and more important in the management.This paper based on our practice,study our listed company.This years,our listed company has do a lot to improve internal auditing quality,there have internal advanced units just as Wuhan steel Co.Ltd.But because the external entiroment,how the leader recognite ,the auditor’s diathesis and the audit process can influence the auditing quality,so nowdays,the auditing quality is mostly not high.This paper considered that,to improve the auditing quality,there are three issues showed be averted. First is to ensure internal auditing independence,second is that take good order with the connection between internal auditing and company father,independed director,auditing committee,other part of the company and internal control,the third one is internal auditing outsouring..At the same time ,the paper give some countermeasure to improve internal auditing qulity.Lastly,the paper give the Chengdu b-ray Co.Ltd as an example,study its internal auditing ,give same advices.
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