The nature and content of internal audit activities cause the inevitable, extensive and lasting conflict between inter-nal audit department and the audited departments,which hampers the realization of the internal audit function. The internal au-dit conflict can be relived from the aspects such as the optimization of department organization, the goal congruence and the communication improvement, and this is helpful for the realization of internal audit function and objectives. Choosing the listed companies on Shenzhen Stock Exchange from Year 2010 to Year 2013 as samples,and with the department construction, regu-lation( plan) and content as the substitution variables for internal audit conflict, the empirical test in this paper shows that in overall,the relief of internal audit conflict is indeed helpful for the realization of internal audit function, and different factors have different effects on the realization of internal audit assurance function and consultation function.%选取2010-2013年深市公司为样本，以部门设置、工作制度(计划)、工作内容及审计委员会信息权作为内审部门间冲突程度的替代变量，经实证检验发现，总体上部门间冲突的缓解确实有利于内审职能目标的实现；但冲突缓解的不同方面对内审确认和咨询职能实现的作用存在差异。
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