The nature and content of internal audit activities cause the inevitable, extensive and lasting conflict between internal audit department and the audited departments，which hampers the realization of the internal audit function. The internal audit 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, regulation(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.