中文摘要：

2003--2009年，我国学者关于内部审计的学术研究取得了重大进展，形成了围绕内部控制的清晰脉络。热点集中在内部审计的职能、外包，以及内部审计与公司治理、风险管理、内部控制的相互嵌合方面，内涵也随着内部控制的发展而不断丰富。未来内部审计将在实现技术和相关理论综合上有所突破，有关内部审计人员的研究也将其作为研究方向之一。

英文摘要：

From 2003 to 2009, the academic research of China scholars on internal audit made significant progress, and form a clear focus on internal control context. Central issues concentrated in the internal audit function, outsourcing and the relationship of internal audit, corporate governance, risk management and intemal control. The breakthrough on comprehensive theory and technology of internal audit will develop in the future. At the same time, research on the internal audit staffwill be one of the future research directions.