Su Yuhong (Audit Bureau of Harbin Railway Bureau) Abstract: Internal audit is an important part of China's audit system and an important system of enterprises and institutions. The quality of internal audit work and its results is of great significance for improving the level and efficiency of audit work and effectively ensuring the realization of organizational principles, policies and objectives. Therefore, it is of practical significance to take effective measures to improve the effectiveness of internal audit. Keywords: internal audit improves status and effectiveness. Internal audit refers to an economic supervision activity in which independent audit institutions and auditors of departments or units use special procedures and methods to audit the financial revenues and expenditures and economic activities of their departments and units in accordance with national laws, regulations and policies, find out their authenticity, legitimacy and effectiveness, and put forward suggestions and opinions. 1 To improve the effectiveness of internal audit, we must first improve the status of internal audit. 1 Leaders must attach importance to the role of internal audit. By auditing the internal control system before, during and after, and auditing the soundness and effectiveness, we can reveal the weak links and defects of internal control in time, thus playing a preventive role in the management of the unit. Leaders of units or departments must attach importance to the role of internal audit, give full play to the function of audit, arrange some experienced, professional and ethical personnel to internal audit posts, and do not treat internal audit posts as "surplus" personnel to arrange employment, which will certainly not play its due role, let alone improve the effectiveness of internal audit. 1.2 Ensuring the independence of internal audit means that audit institutions and auditors are not interfered or influenced by external or internal factors from beginning to end in the process of implementing audit work. The independence of internal audit is the fundamental guarantee to play its role and realize its function. The unit should ensure the independence of internal audit from the following aspects: ① The internal audit institution of the unit should be independent from other functional departments and not subordinate to each other, and the internal audit institution should be directly responsible to the top leader of the unit. ② The internal auditor of the unit can only be full-time, and cannot be held concurrently by other department personnel. In this way, the internal auditors of the unit can be detached from the business relationship, without prejudice and without the influence of departmental interests, and can find and analyze problems from an objective and fair standpoint. 1.3 internal audit should identify its own role, carry out internal audit and implement internal audit system, with the purpose of strengthening internal management and supervision of departments and units, maintaining financial discipline, improving business management and improving economic benefits. Therefore, serving the company is the starting point and ultimate goal of internal audit, which is the correct positioning of the role of internal audit. Role orientation plays a normative and guiding role in work development. If there is something wrong with the orientation of internal audit and it deviates from the principle of serving the unit, the nature of its work functions will be stale and the audited departments and units will not accept it. 1.4 Strengthen the professional ethics construction of internal auditors and strive to improve their communication skills. Internal auditors are a special industry engaged in accounting supervision and unit management and providing economic information, which involves a wide range and has far-reaching influence. Therefore, the professional ethics of audit personnel will directly affect the performance of audit functions and the status of internal audit. Therefore, as internal auditors, we should standardize our words and deeds in strict accordance with the professional ethics requirements of the industry, so as to gain trust and improve the status of internal audit. In addition, internal auditors should communicate the content and nature of their work in the unit, so that the decision-making body of the unit can have a deeper understanding and understanding of internal audit, thus giving it due authority and independence. On the other hand, it is necessary to let more people in the unit understand and care about internal audit, so as to support internal audit. 2 Measures to improve the effectiveness of internal audit 2. 1 Reasonable internal audit investigation methods There are mainly the following kinds of reasonable audit investigation methods: 2. 1. 1 observation method (off-account information method). Observation is an audit investigation method that "jumps out" from accounting data and "captures" information from off-balance sheet. This method has no fixed format, so we should pay attention to it in many aspects, act according to circumstances, and be flexible and diverse. 2. 1.2 query mode. Audit work should create a harmonious atmosphere of mutual understanding and trust. Most of the existing problems are caused by management, and the defects of management are not only caused by decision-making and management, but also by specific implementers. The best way for auditors is to guide the auditee to analyze and discover its own shortcomings, avoid subjective assumptions and hasty conclusions, fully understand the intention, purpose and difficulties of the auditee, objectively analyze the causes of the defects, try to dilute the opposition between the two sides, and emotionally engage with the auditee. Pay attention to skills when asking questions, be good at listening and listen patiently. 2. 1.3 letter proof method. The selection of contact objects mainly focuses on related parties, contact units, banks and account balances, and strengthens the control of the contact process. 2. 1.5 questionnaire survey method. The questionnaire involves the investigation of prescribed actions and optional actions, focusing on the risk factors of various departments and links. 2. 1.6 field trip. Inquiry+observation = on-site visit. Understand the business details, list the interview outline, avoid recording and create a harmonious and mutual trust atmosphere. 2.2 Whether the internal audit is effective or not, the analysis and judgment methods are very important. Audit is a job with high IQ, which often requires evidence collection, judgment and reasoning to verify the facts. To some extent, it is the wisdom contest between audit and audited. Audit judgment refers to the auditor's estimation, judgment or choice of audit matters and their own behaviors through identification and comparison according to professional knowledge and experience. Audit judgment is objective, subjective, empirical, risky and continuous. The main methods of audit judgment are: 2.2. 1 intuitive judgment. Intuitive judgment method is that auditors use the existing knowledge structure to analyze and infer the matters that need to be judged at present, which is based on auditors' rich practical experience. 2.2.2 Comparative judgment method. Comparative judgment is a kind of judgment method that auditors use analogy principle to compare the items that need to be judged with those that are compared, so as to analyze their differences. 2.2.3 inductive judgment method, which is an audit judgment method that draws general conclusions from individual special events. In modern auditing, auditors select a certain number of samples from the population by sampling to test, and infer the overall characteristics according to the test results of the samples. 2.2.4 Deductive judgment method. Deductive judgment is a way of thinking that deduces individual conclusions from general principles. According to the requirements of general laws and regulations, accounting standards and auditing standards, a method of judging whether a specific economic business is legal and fair from general to special. 2.3 to strengthen the mutual cooperation between internal audit and external audit, we must first improve the professional concept of auditors and cultivate the sense of cooperation. For internal auditors, on the premise of reasonably safeguarding the interests of the organization, they should not guard against and contradict the external audit work, but actively cooperate and support it. For external auditors, they should make full use of the achievements of internal audit and their support and help in human resources during the audit process. For managers, provisions can be made in the business agreement with certified public accountants, and requirements can be put forward in the company's internal audit charter and measures to provide support for the cooperation between internal audit and external audit. Secondly, the responsibilities of internal and external auditors should be clarified. Due to the increasing responsibility of certified public accountants to verify financial statements, they feel more in need of coordination. The dependence of certified public accountants on internal audit depends on whether the internal audit system is sound and whether its efficiency, effectiveness and independence are satisfactory. When using the results of external audit, internal audit institutions should evaluate the quality of external audit and selectively use the results of external audit instead of relying entirely on the results of various aspects of external audit. Third, adopt a coordinated approach. There is no certain method or fixed procedure, and the exertion of coordination benefits depends on the degree of mutual trust and the flexible use of the relationship between them. Therefore, we should take appropriate steps to adapt to different environments and make the right choice by relying on keen judgment. 2.4 Vigorously promote computer-aided auditing With the continuous development of society, most of the work of internal auditing will be done by computers, and computer-aided auditing is obvious for improving the quality and efficiency of internal auditing. However, compared with national audit and external audit, internal audit lags behind in the development and utilization of audit software and the establishment and improvement of computer-aided audit system. Many specific operations are based on the relevant system of national audit, and have not yet formed a complete, standardized and effective system, which has not adapted to the current development requirements of internal audit. Therefore, efforts should be made to establish and improve the relevant computer-aided audit system, including the division of responsibilities of specific posts, the specific operation management system, and the information file management system. , so as to standardize and guide computer-aided audit from the system; Strengthen the computer-aided audit training for internal auditors. 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