中文摘要：

独立性是内部审计的灵魂,是决定内部审计职能能否得到充分发挥和内部审计目标能否实现的关键因素.目前,我国上市公司内部审计部门主要隶属于董事会、审计委员会和总经理,并且隶属于审计委员会已经成为主流态势,独立性较高.内部审计独立性因上市公司的财务状况、控制人性质、所处行业、所在地区不同呈现出较为明显的差异.

英文摘要：

Independence, the soul of the internal audit, is the key factor of determining whether the role of internal audit function can be fully played and the goal is achieved. At present, our internal audit of listed companies are belong to board, audit committee and administrator, and the internal audit departments led to audit committee has become a mainstream trend ,the independence is relatively high; It also shows that the independence of internal audit has obvious differences due to the financial situation, the controller＇s nature, industries and regions.