A Study On Related Problems Of Internal Audit Of Listed Companies

With the uninterrupted development of the economy nowadays, different enterprises in various fields become an important department of the economic activities. Especially for the listed companies, truthfulness, integrity of the financial statement and the governance of corporations has become the burning questions of the shareholders and the public attention. Compare with ordinary companies, the listed corporations can make use of the securities market for financing, to increase the scale of enterprises, and some listed companies can also quickly expanded to other areas during the expansion, which may increases the company operating risk. In addition, the public will be concerned on the operating situation and profit situation of the companies. Therefore, internal audit becomes an important factor in the company management, because the company’s administer must have internal audit participation, that foreign companies have already there is a great consensus, domestic companies in the internal audit of understanding deepen ceaselessly, making the perfection of internal control and management, the circumvention risk, and increasing the worth.The internal audit of China is set up under the government’s intervention, Chinese oil,coming into the market of New York and Hongkong is the first one to have the establishment of internal control. Other domestic enterprises also have to build internal audit institutions, but most of the listed enterprise internal audit is also a reference to the Western model, how to establish a suitable and more effective internal audit systemfor China’s listed companies, need to be continuously explored only by establishing a suitable for China’s national environment listing Corporation audit system, can the effect of internal audit perform better.In this thesis, from thetheoretics and development course of audit starting, the present problems of internal audit in Chinese listed enterprises are analyzed by the comparison between internal and foreign cases. The thesis composes of5chapters.The first chapter introduces the context and meaningof the research.The second chapter mainly expouhds the definition of internal audit and definition in different historical periods, as well as the world wide literature research. The third chapter analyzes the present situation of internal audit and the presentissues of listed companies in China. The fourth chapter is through the deep analysis of Chinese and western excellent enterprise case, and generalizes the merits and the existing gap. The main contents of the fifth chapter is on the main problems existing in China’s listing corporation’s recommendations for improvement.The sixth chapter a brief perorationto the full text, and lack of reflection of the article research.