Audit is the abbreviation of inspection and review, and the internal audit system is an important part of the internal control system. Therefore, all units should establish and improve the internal audit system. Audit itself requires many employees, such as comprehensive knowledge of enterprise management, finance, investment and law, profound understanding and practical experience of enterprise management, familiarity with enterprise operation management and financial management, familiarity with enterprise internal control system and related business processes, strong leadership, communication and coordination ability and strong enterprising spirit.