Research On The Impact Of Internal Audit Model On Effect Of Corporate Govermance In List Companies

In the late20th century and21th century, The global spread of corporate financial scandals have frequently exposed to the Public in the world.Fraud of Wold Communication was disclosed by internal audit,so its status has been rose immediately.And for this reason internal audit has also absorbed more and more attention.This essay, with theoretical analysis and demonstration research,mainly deal with the influence of internal audit mode to company management. In the first part, it reviews and observes the internal audit mode both at home and abroad and the relationship between internal audit mode and company management;on this basis,the essay introduces the current situation of internal audit mode of public companies in China and theoretically analyzes the relationship between internal audit and company management,the effect of internal audit in company management and the influence of internal audit mode to company management efficiency.In the second part, with the research samples of corporations listed in Shenzhen A share market, the essay studies the influences of internal audit mode to company management from the aspects of both the quality of accounting information and company performance. In the demonstration, the essay uses Discretionary Accruals and Rate of Return on Total Assets in substitution for the quality of accounting information and company performance and puts forward four relative hypotheses. With the methods of descriptive statistics of samples,relative coefficient analysis and multivariable linear regression analysis,etc., the essay draws a conclusion that independent internal audit mode is beneficial to the quality of accounting information and company performance. and the internal audit mode that Board leads is the most beneficial to the quality of accounting information and company performance. In the last part, on the basis of the research conclusion and the current situation of company management in China, the essay offers a proposal that corporations should improve its internal audit mode to promote management efficiency.