The management position of audit department in modern enterprises is getting heavier and heavier. Wang Shengli, deputy secretary-general of Guangdong Institute of Internal Auditors, said that in listed companies, the audit department is independent of any other department, auditing and evaluating the financial auditors, production, sales, human resources and other departments of enterprises, and reporting directly to the board of directors. Modern enterprise internal audit has gone beyond the traditional audit of financial revenue and expenditure, the ins and outs of funds and economic benefits, and it involves all aspects of enterprise management, including contract audit, internal system evaluation, investment risk evaluation and so on.
Because the internal audit department is independent of other departments and has the right to audit all departments, auditors are very few people in all departments of the enterprise who can see the overall situation of the enterprise. They have more comprehensive information than all department managers and have more opportunities to get comprehensive training. Therefore, after a period of practice, many excellent internal auditors may become candidates for senior managers of enterprises such as president and vice president.