| The corporate financial scandals has frequently exposed to the public in the word in the late20th century and21st century, which causing the the auditors and members of board was suspected in preventing financial fraud, so the eyes of the administer and the investor have gradually been pay attention to the internal audit. In2002, the WorldCom fraud was revelated, basing on the outstanding performance of Cynthia,the internal audit manager of the WorldCom, which reflecting the important role of internal audit can not be ignored in corporate governance. So more and more scholars and investors pay attention to selecting the appropriate mode of internal audit. The internal audit plays an important role in corporate governance.In such a context, since the stock market was established, More and more scholars began to explore the listed companies how to choose some appropriate internal audit model to improve the corporate governance structure, and to contribute to work effectively.The purpose of creating this article is analyzing the company’s own nature,then how to select a suitable internal audit model in order to improve the effectiveness of corporate governance. Combining the normative researching with case studying in order to demonstrating listed companies how to choose proper internal audit mode basing on the own characters. Selecting accounting fraud of ZXYY Public Company as the case in2014by CSRC. The first, introducing the classification of internal audit model can be adopted by listed companies. The second, explaining the relationship between internal audit model and corporate governance.The third, describing the different nature of the listed companies how to select the appropriate mode of internal audit to improve the corporate governance structure. The last, according to above theoretical analysis,through analyzing the case gain the conclusion:suitable internal audit model can improve the effectiveness of corporate governance. |
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