Study On The Questions About Internal Audit Of Listed Company In China

Listed companies are playing more and more important role in our economic life. They own a lot of characters, such as perfectly controlling mechanism ,many interest groups. But recent few years some listed companies were often discovered fraudulent practices. So the controlling mechanism of listed company is being paid more attention. As a significant portion of the mechanism, internal audit is crucial for internal controls. But internal audit in our companies almost borrows lessions from foreign advanced theories, which give much difficulty to carry on its own effects. So how to strengthen quality of internal audit about listed company becomes an urgent and realistic course, which has a great and practical valuation.On the base of the economics, modern accounting, and audit, this paper discusses the concept, essence, regulation, technology and function about internal audit by using of previous achievements and the normal analysis and demonstration analysis methods. Then, actuality, issues and countermeasure of internal audit about our listed company are researched, starting with the necessity of internal audit. Being short of authority and independence, the internal audit of listed company is not being paid enough attention and has inferior stuff, which causes low efficiency of internal audit. So by compared with the American andEngland control mechanics and mainland control mechanics and applying stock concentration and comparison of the vertical, horizontal direction, the organization of internal audit should be set up detached national company from private company. The internal audit of national company should be subject to board of supervisors, and the private company should be subject to audit committee. By the new definition of it, the internal audit agency can maintain the independence and authority. At the same time, applying the most advanced methods, raising the level of stuff, establishing the perfect rules and so on, the quality of internal audit about our listed company should be raised.