Abstract
In the new era, reform of the audit management of Official Audit Organs need systems thinking. This paper focus on the guidance and supervision of internal audit, which is the important content of the audit management system. Through the analysis of the present situation from various perspectives, aiming at the outstanding problems that still need to be paid attention to under the new situation. It explores a feasible way to coordinate the development of internal audit guidance and internal audit institutions, and tries to exemplify the application section on the basis of empirical analysis. To quantify the relevance between internal audit guidance and internal audit institutions through scientific method, introducing Principal Component Analysis and Monte Carlo Method, also provides some reference ideas for practical application.
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