Internal Control Efficiency, Disclosure Of Internal Control Information And Auditor Switching

As affect organizational efficiency of the internal factors and external factors, the formation,evolution and the mutual interaction of internal control and external audit will both closely relatesin together, become the pursuit of organizational efficiency important means, on the basis of thepresent research, the domestic scholars to the auditor change agent, most think that the auditorchange contact with audit opinion, the company scale, chairman of the board change, additionalequity offer, and as a new research focus, internal control efficiency high or low and informationdisclosure of listed companies directly influence the realization of the target of the managementand influence the risk of auditor audit, but so far, only a few scholars have research therelationship between internal control and auditor change.Based on <the listed company’s internal control guidelines>for guide to research therelationship of efficiency of internal control, the information disclosure of internal control andthe auditor change, we analyses the internal control efficiency, information disclosure of internalcontrol and the relationship with the auditor change based on the comprehensive analysis of theliterature at home and abroad using standard and empirical combination of test methods in2009,2010,2011three years data for support.Through the study found that, the internal control is not enough to cause the most listedCorporation at present, listed Corporation in accordance with the <guidelines>although requiresdisclosure of internal control information,but lack of the power, the disclosed information andsuperficial, internal control efficiency is too low, serious polarization, there is no attention to theinfluence on auditor changes,and the empirical results show that as following:1、The company with lower level of information disclosure of internal control is more proneto auditor changes than the company with higher level, the voluntary disclosure of internal controlinformation can transfer information to the market compared to the mandatory informationdisclosure, the influence of auditor changes is more significantly, and prompted the auditorchanges to high quality in the direction.2、The efficiency of internal control and the auditor change negative correlation significantly,the efficiency of internal control is the higher, the smaller the possibility of auditor changes.3、The efficiency of internal control has inhibitory effects on the negative relationshipbetween information disclosure of internal control and auditor change.Finally, this paper gives the policy Suggestions just like targeted to improve the inner controllaw level, strengthen the internal control information disclosure supervision, strengthenoccupational behavior examination for auditors according to the results of empirical research,.