An auditing department in a group is corresponding to the function and the internal and external environment of the group both in its function orientation and work contents.

From the prospect of agency theory,traditional internal auditing department is a cost center.

This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department.

In order to develop and keep the stock market healthy and protect the benefits of minor - shareholders, the supervision departments strengthen the power of punishment and punished quite a few illegal boss - shareholders.