The Research Of The Positioning Problem Of The Listed Companies' Internal Auditing Institution

This article is about the positioning problem of the listed companies' internal auditing institutions. China's listed companies are the country's most dynamic enterprises and the representatives of the modern enterprises. On the positioning of the internal auditing institutions, China's listed companies are undergoing profound changes and impact of the various foreign advanced ideas. How should the list companies position their internal auditing institution? It's depends on the enterprises' size and its micro-environment and many other causes. Prior to this, scholars have been doing very in-depth research about this question, and also pointed out that the positioning of the company's internal auditing institution should consider the companies' own environment. but most of them didn't list the influencing factors and how these factors influencing the list companies. And the different company how to choose the internal auditing institution model. Therefore, this article is focusing on these two main aspects in order to solve the list companies' real problems.The first part is mainly about the introduction of the question in recent years. The second part is the needs of analysis on positioning of the internal auditing institution The third part analyzes the impact of the two main factors and three secondary factors to the position of internal audit services. From the fourth part, the article analyzes the three main setting modes. Focusing on the status, and the advantages and disadvantages under the three different modes. Through analyzing, we can see that both the corporate governance and the management layer are in need of the internal audit institutions' work. In the last part, the article defines the different kind of the listed companies. And list the different kind of the modes that fit for the different corporations.