This thesis has showed us the feasible audit organization pattern and operation mechanism of the listed corporations with contemporary corporation system according to have deep analysis of the leadership,organizations,audit contents and emphasis,audit method,audit system and job standard. The thesis considers that the internal audit mechanism of the listed corporations should be set up separately, be leaded by the board of directors and perform the audit supervise right independently. The internal audit should adopt the audit method widely from pre-audit to post-audit, at the same time, the internal audit should has compelling system, outstretched contents and standard operations.