Abstract: Internal audit professionalization" means the isolation of the audit staff and the internal audit institution of a enterprise from the rest of the enterprise in order to make them independent professions in the society. By doing so, the internal audit conclusion will tend to be more objective and authoritative; the internal audit can better function; and the status of internal audit in the audit circle will be stabilized. This paper discusses the realistic significance, the standard and the major characteristics of the Internal Audit Professionalization.