Study Of Listed Companies Internal Audit System

The internal audit plays an extremely important, special role in management and administration of listed company. For adapting to the realistic environment and condition , internal audit of listed company in China should be especially emphasized its function of supervision .In listed company, audit committee is very close with the relation of internal audit ; It has important realistic meaning to perfect and develop internal audit system of our country that audit committee system has been introduced into China. The system established of internal audit being supervised and directed by audit committee is very beneficial to promote their respective function.This thesis discusses comparatively different mode of internal audit system of listed company and analyzes respective advantage and disadvantage. This thesis advocates that listed company should widely establish the audit committee system when term is possessed, so that internal audit can be supervised and directed effectively and strongly. This thesis also discusses the problem about integration of the internal audit resources of listed company. Furthermore, as a case, the internal audit system of TCL group corporation is introduced and analyzed in this thesis.There are harmony and cooperate in listed company between internal audit and external audit. Internal audit outsourcing has both advantage and disadvantage. We should make use fully of its advantage within the limits of its disadvantage to the greatest extent. This thesis makes a proposition that internal audit outsourcing should be used as a foreign aid to support internal control and governance of listed company.