At the same time, they have high professional quality, strong inner quality and good communication ability. First of all, to improve the quality of internal auditors, we should pay attention to the conditions for obtaining the qualification of internal auditors, and improve the structure of internal auditors. Finally, we should strengthen the training and assessment of auditors. Through the combination of these three aspects, the comprehensive quality of internal auditors can be improved to a certain extent. The internal audit work is highly professional and demanding. It is necessary to strengthen the construction of internal audit team, pay attention to and strengthen business training, give priority to the selection of employees with internal auditor qualification, so as to ensure the academic level and knowledge structure of internal auditors, constantly update the knowledge content of internal auditors, enhance their business skills and improve their comprehensive business On the one hand, professional skills training should be carried out for the weak links in the internal audit.