There is also the head of audit by the chief financial officer.

Both are real executives, the audit work to the company or group president to report to the general meeting of shareholders.

If the person in charge of the audit is not a business executive, in the enterprise does not have the power to speak, or the power to speak is not great, the internal audit of the enterprise is not good, a lot of work is basically not carried out.

Internal audit process will encounter many problems, such as the audited unit leaders of the audit facts only verbal recognition refused to sign, the audited unit of the audit does not support, do not cooperate with, and even prevent the smooth implementation of the audit, or audit work encountered in the company's employees in violation of the law and discipline and so on, if the person in charge of the audit department of the management of the company can not speak, then the work of encountered! These problems will not be solved.

Again, if the audit puts forward the work of the proposal, other headquarters functions ignore, the person in charge of the audit and the group president need to speak directly, so that the company to adopt their own work of the correct proposal is also his right but also must be obliged.

Modern enterprise internal audit is a bit like the Ming Dynasty period of the Academy, the person in charge of the audit, such as Zhu Yuanzhang under the left royal historian Liu Bowen. The person in charge of the audit should be a wise man, a real strategist, not only on the company's internal management, or the company's external strategy have their own right to speak, of course, the audit of the right to speak to rely on the auditor's investigation and evidence.