Internal auditors have always been quiet and busy, but this does not mean that they only need to work hard, and establishing good communication relations with all levels of the company is also the focus of their efforts. However, this is not an easy task. Being marginalized often makes internal auditors feel embarrassed and confused. As the highest form of enterprise internal supervision system, internal audit is still in a very low position in many enterprises, mainly because senior leaders do not attach importance to it. "Only on the basis of good communication can communication with the top management continuously influence it to adjust its internal audit orientation to the company in a better direction." Of course, internal auditors should also reflect on themselves. If they are "marginalized" because they have not met the requirements of the company, they need to influence the views of the company's top management on internal audit through their own creative work, and then win the due position of internal audit. "If the communication with the top management is mostly about discussing the positioning of internal audit, then the communication with the middle management is mostly for practice. Communication in actual business is a little more difficult than communication with senior management. " In Zhang's view, the middle level is often the object of internal audit, and the two sides will have conflicts if they are not careful. Resolving conflicts is the biggest challenge for internal auditors. In addition, the opposition between finance and internal audit is almost an open secret. "What is the biggest weapon for finance to deal with internal audit? Information asymmetry. I won't tell you, let you check it slowly. " Sun Chen, the finance department of a real estate company in Shanghai, revealed. "Internal auditors should seek a breakthrough in a certain project and establish the image of the internal audit department in the company through one or two cases." Insider Xiaoyu made a move. The embarrassment of internal audit does not stop there. For example, the determination of audit projects has also troubled many internal auditors, and it is difficult to grasp who will not be audited and to what extent and scope. However, in some organizations whose management needs to be improved urgently, the internal audit is often "he died before he conquered", and even deliberately avoided and retaliated by the top management. It is not enough to be familiar with the accounts. "Maybe the financial crisis reminds people that there is such a department to rely on." Zhang explained why internal auditors have received "unprecedented" attention. The investigation report on hot issues of internal audit in 2009 confirmed his inference. The survey shows that 84% of the respondents believe that the financial crisis has made the main leaders of enterprises pay more attention to risk management and internal control; 60% of the respondents believe that internal audit is a part of the company's risk management and control, and its attention has also increased accordingly. Although the impact of the financial crisis on enterprises will not be spared because of the excellent performance of internal audit, the change of external supervision environment has made Liu Ying, the head of the internal audit department of a domestic bank, feel an unprecedented challenge: "The traditional internal audit method is bound to change. How to make internal audit really play a substantive role, not only for management, but also for ourselves." Apart from risk awareness, what impressed Liu Ying the most was that internal auditors should set up overall thinking and expand their work to the whole business process and even the strategic development level. In Sun Chen's words, "You can't just stare at finance. It's not enough to be familiar with the accounts." Internal auditors should not be limited to simply checking and reviewing the relevant accounting materials for recording financial revenue and expenditure, but should form judgments on management processes, institutional environment and system implementation on this basis. According to Liu Ying, internal audit includes not only general financial revenue and expenditure audit, economic benefit audit and cadre leaving office audit, but also enterprise management, project bidding and procurement audit. This requires the existing internal auditors to know not only the professional knowledge of auditing, finance and accounting, but also the skills of auditing, as well as the knowledge of economic management, market conditions, industry policies, laws and regulations. The single choice behind confusion Faced with embarrassment and confusion, the internal auditor has only two choices-"either forge ahead or go with the flow". Without exception, to formally enter a new enterprise, internal auditors must go through resume screening, interview, background investigation, pre-job communication and post-job training. Before joining the enterprise, they should take themselves as an example to conduct a preliminary review of these processes, so as to understand the human resource management of the enterprise and then analyze the overall management level of the enterprise. In addition, the internal auditor should carefully analyze the real demand of the enterprise for internal audit, the importance attached by the top management, the possibility of improving the corporate culture and the future status, and finally determine whether he will enter this enterprise. After the official entry, the internal auditor should first make clear his responsibilities and division of labor in the department, and then formulate detailed work objectives and processes. If you encounter difficulties in the implementation process, Xiao Yu's experience is that on the one hand, you should consult relevant books and materials to recharge yourself, on the other hand, you should consult experienced professionals with an open mind, so that you can grow rapidly. For internal auditors, how to develop after the position reaches a certain level is also an inevitable problem. "Taking the road of management is the right way." Silent, the manager of the internal audit department of an electrical appliance group in Hangzhou, gave the newcomers career planning advice: first work hard for 2 to 3 years, then consider jumping one level or finding another way (not necessarily suitable for everyone), then reach the director level in 2 to 3 years, and then move up to the management level. "I am also working hard in this area myself." Silence finally revealed.