Abstract: VBM is one of the important modern enterprise management theories and internal audit is an important monitoring means of gold mining enterprises.Effective combination of the two can guarantee the audit’s role in increasing enterprise value.Based on VBM perspective,the paper analyzed the ways internal audit of gold mining enterprises increase organization value,from the aspects of enterprise strategy planning,internal management and risk control,and emphasized the confirmation and consultation functions of the internal audit.And then,by using the value increment flow sheet of value discovery,analysis,evaluation and creation,conducting of internal audit business was analyzed.At the same time,suggestions were given on organization value increment by internal audit in gold mining enterprises to complement the ways of improving it and make the best value out of enterprises.