Review on the Development of Internal Audit of Chinese Enterprises in the Post-epidemic Era

With the development of The Times, the country's attention to internal audit has increased, and internal audit has become more and more the focus of enterprises. Therefore,This paper focuses on the internal audit of Chinese enterprises. Starting from the meaning of the post-COVID-19 era and its impact on China's economic environment, A comprehensive review of the internal audit strategic environment under the impact of COVID-19. In addition, this paper intends to make a brief analysis of the strategic environment and existing problems of internal audit in the post-epidemic era, and finally discuss the future development trend of internal audit.