Our country enterprise internal control audit is carried out formally. However, our country in the relevant provisions of the internal control auditing target whether appropriate, should be how to establish a reasonable goal, how to realistic choice to the internal control audit target, this is the need to be research and solve the problem. This paper USES the audit objective theory and the public goods theory of economics to analyze the problem of internal control auditing target selection, points out that the goal should be to establish related to financial reporting internal control effectiveness, rather than the effectiveness of internal control as a whole. At the same time, this paper examines the internal control disclosure of audit opinion in China, points out that the financial reporting internal control effectiveness as the audit goal should be our realistic choice.