It is best not to write internal audit for master's thesis of accounting, and the writing principle is in advance (1). Before choosing the topic, we should choose a forward-looking topic, that is, a topic with certain reference value for the functional departments of China to formulate relevant policies. (2) practicality. When writing a paper, don't talk empty talk, don't repeat outdated things, choose practical problems that have great influence on the enterprise in the work to discuss and put forward new opinions. (3) The topics should be strictly limited to accounting, finance, auditing and accounting computerization; Or write a topic where financial accounting intersects with other disciplines. For example, "the influence of tax planning on enterprise financial activities". Its theme must reflect the content of financial accounting major, otherwise it will be beside the point.