Appreciation of Pre-Judgment in Internal Auditing Based on GAO Pyramid Model

With a development of nearly 30 year s,the internal audit has been more and more enriched and deepened,its auditing results and influences having arousing concerns from various sectors of the society.While at the same time it is faced with problems. The paper proposed that the internal auditors should fully play the role of their expertise and avoid their shortcomings so as to seek a position as experts on the boardroom.