History method were first introduced in this paper reviewed the origin and evolution of the internal control auditing system and the establishment of the process; Secondly on the basis of the theory of institutional economics analysis of the internal control auditing the motivation and purpose, process and the way of institutional change and the characteristics of institutional change; Finally, some issues in the future to our country internal control auditing. The purpose of this paper is to clear the development direction of the internal control auditing system, perfect the internal control auditing system in our country, and promote the construction and development of Chinese capital market order.

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