Research On The Internal Audit Quality Of Listed Companies

The internal audit becoming a part of corporate governance is an indisputable fact .The enterprises pay more and more attention to the internal audit with each passing day. More and more companies hope through improving the internal audit, the quality of internal audit to improve corporate governance and to achieve the goal of companies value-added. In recent years, the internal audit has been gradually recognized and endorsed but the internal audit quality rarely considered. If only pay attention to internal audit but ignore the quality of internal audit, internal audit is not going to play its' role fully .So the research on the internal audit quality is imminent. At home and abroad on the internal audit has been rich, but which factors affect the quality of internal audit, how to improve the quality of internal audit has yet to be fully discussed and tested.Based on the review of the existing literature at home and abroad and according to the disclosure of internal control report and internal audit report ,this paper analyzes the current situation of internal audit of listed company. It focuses on the factors affecting the quality of internal audit and analyzes the impact of corporate governance structure, external audit,and other factors on the quality of internal audit. In this paper, we use some 2013-2015 A shares of listed companies as the research sample and empirical test the influence of executive level of the financial background, the proportion of senior management and internal control activities effectiveness to the internal audit quality.This paper puts forward to recommendations to strengthen the quality of internal audit in the end, for example, by strengthening the company executives on the internal audit knowledge and attitude,strengthening the internal audit and external audit of internal audit and supervising each implementation of transformation.The innovation of this paper is to enrich the relevant recommendations to improve the quality of internal audit, but the number of samples is small, may not represent the lack of the entire market, thereby affecting the promotion of relevant conclusions.