This reflects that the essence of internal audit is not only supervision and evaluation, but also providing suggestions from the perspective of service. From this we can see that internal audit is regarded as an activity to provide consultation for enterprises. Value added internal audit is the extension and innovation of the development of traditional internal audit, that is, the main function of internal audit has evolved from the traditional sense of error checking and fraud prevention to value-added for enterprises. And this kind of suggestion often ends in the improvement of internal control and risk management system.