Currently, many banks accounting staff did not obtain the corresponding qualification certificates. This will inevitably lead to its own lack of professional quality, more accounting professional ethics and even decay landslide buried a hazard can not be ignored. Once the bank's internal audit have been implemented, it will inevitably requires accounting staff of professional quality and ethical standards and to achieve a certain height, is bound to urge them to strengthen their professional knowledge, obtain the appropriate accreditation, but will focus on personal and professional ethics improved in order to meet the rapid development of society made higher demands.