Impairment Of The Quality Of Listed Companies' Accounting Information Of Internal Audit

At present, the quality of accounting information disclosed remains a matter of common concern to all walks of life. Effective as soon as possible to improve the quality of accounting information disclosed is the fundamental need to develop the accounting profession. Internal Audit System audit as the content of one, it is the internal control of listed companies consisting of a very important part of the internal audit is a product to promote international economic development after the operation will appear in the community, many business management supervisory control composition a very important part, is also seen as a strong and effective control tools to improve the efficiency of their management, the corporate umbrella of economic interests, supervisory control and internal audit and accounting reports accounting has closely inseparable, that will to some extent on the quality of accounting information disclosed produce different effects on results.The paper researchs ideas include three aspects- whether to set the internal audit department, how to set the effect and quality of the internal audit department of accounting information and settings after correlation. This article first theoretically the relationship between the internal audit quality of accounting information is analyzed, and then to China 2007-2013 Shanghai and Shenzhen A-share listed company's internal audit setting mode descriptive statistical analysis. Through research, we find: the establishment of an internal audit department will help improve the quality of accounting information, internal audit department is part of the quality of accounting information governance layer is higher than the quality of accounting information is part of the management, governance, the better the effect of the internal audit department, accounting The higher the quality of the information.This paper is an internal audit of accounting empirical research on the impact of information quality first attempt, this paper, empirical analysis of the internal audit on the quality of accounting information and summarize the existing problems of internal audit, and puts forward the improvement of the company rationalization of the organizational structure and improve governance effectiveness of the internal audit department recommendations, then from the perspective of improving the internal audit.