Internal Audit Model Research Based On The Corporate Governance Of Listed Companies

With the accelerating pace of globalization of the economy,Chinese enterprises are facingthe dual challenges of internal control and external competition,the effect of corporategovernance needs to be improved.Based on characteristics of Chinese enterprises,how tochoose effective internal audit to enhance the effect of corporate governance has become greatconcern to regulators, stakeholders in recent years.In this paper, both empirical and normative research methods are used to explore the effectof the internal audit model in corporate governance. First,from the research of the currentsituation of the mode of internal audit of listed companies in China,we find questions,andthen, we use theoretical method to study internal audit and corporate governance concepts andmechanism of action of internal audit in corporate governance.Second,we build an empiricalmodel, to verify the relationship between internal audit model and corporate governanceeffection deeply, in order to evaluate the role of the characteristics of the internal auditmode.Finally, combined with the specific situation of China’s listed companies,we givesuggestions to the company to choose the right internal audit mode, and to build an internalaudit system to ensure the effective operation of the internal audit.