Research status of internal audit at home and abroad

The research status of internal audit at home and abroad is as follows:

1. The function and role of domestic internal audit: From the perspective of the function and role of internal audit, study the influence of internal audit on corporate governance, risk control, internal control and information disclosure.

2. Quality control of internal audit in China: To study the quality control of internal auditors, audit methods and skills, and the quality of audit reports.

3. Foreign internal audit quality control: study the quality control of internal auditors, audit methods and skills, and the quality of audit reports.

4. Foreign internal audit and risk management: study the role and influence of internal audit in risk management, such as the role of internal audit in helping enterprises identify and evaluate risks, formulate risk management strategies, and evaluate risk management effects.