Study On Internal Audit Of Listing Company

A series of accounting counterfeiting scandals of listing companies both at home and abroad remind the people of that it is urgent to regulate the management of listing companies, while the important role in the internal audit of foreign cases has been confirmed fully. Therefore, study on problems relative to internal audit of listing companies in our country plays a significant role in directing the internal audit practice of listing companies in our country, regulating internal management of the company and preventing from accounting counterfeiting events. This paper first states the necessity the establishment of internal audit for listing companies and then deeply studies and analyzes on problems such as the features of internal audit of listing companies, organization mode of internal audit structure, and position and function in the company, etc. On the above study, this paper deeply analyzes on the current situation (including position, function, job, qualification of the auditors, method and means adopted) of internal audit of current listing companies in our country, is compared with the internal audit of listing companies in west developed countries and points out the main existing problems as: deficient realization, different goals established, low position, bad independence, traditional audit restriction on jobs, weak self-quality control, behindhand audit method and technique. At the end, this paper points out the development trend (i.e. countermeasure to be adopted) of the internal audit of listing companies in our country against the above existing problems as: strengthening the structure construction, reinforcing the independence; audit goal developing towards"more useful audit"; combining the internal audit-strengthening to company structure completing; extending the audit content continuously; adopting method of modern audit conception combined to modern scientific technology; creating a top-level vocational audit team; adopting audit strategy of cooperation participation; stressing on service and ensuring the development of function.