Perfect the effective internal audit on corporate governance system is crucial to the enterprise, through strengthening internal audit, realize the effective combination of internal auditing and corporate governance, can fully enhance the management level of enterprises. This paper analyzes the relationship between internal audit and corporate governance, and corporate governance from the perspective of the current situation of internal audit on the basis of the analysis, a detailed analysis of the internal audit problems, and give the corresponding solution and suggestion. Hope that more enterprises pay attention to internal audit in the process of corporate governance, so as to improve the corporate governance structure.