The original intention of establishing the enterprise internal audit organization is to strengthen the internal management,to increase the economic interests and to realize the goal of enterprise management.In the modern enterprise management,the function of internal audit is not only to correct the errors,but also to supervise and offer services.How to protect the development of enterprise and how to be the enterprise sanitarian are the direction for the internal audit to develop in the future.This paper puts foward corresponding countermeasures for existing problems in internal audit of Liangshan tobacco.