A Study On The Effectiveness Of Internal Audit Quality On Corporate Governance

In the early 1980 s, the corporate governance problems have already become the common concern to the domestic and foreign things, Enron company financial fraud incidents occurrence and Sarbanes Oxley regulations issued this problem will push the vertex. Because of the internal audit of outstanding contributions in the world communication events, the role of the public and the State Department approval,thereafter, internal audit has become a key problem in the research of corporate governance.This article first from the domestic and foreign literature point of view of the internal audit and corporate governance theory, there are two internal links between the.And then analyzes the China’s corporate governance and internal audit of the status quo,the collection board in Shenzhen A-share listed companies information, from the perspective of empirical studied quality of internal audit on corporate governance effectiveness. Finally the paper puts forward effective ways to improve the quality of internal audit. The goal is to look forward to from the internal audit to improve corporate governance, make the company green healthy development.