Research On Internal Auditing In Listed Companies

Modern internal auditing technology coming out at 1940s, has developed along with the organizations and management theories'evolution. In November, 2001, the cheating case of Enron was exposed, the"Enron case"has been the biggest bankrupt case in the history of America. Six months later, another cheating case was exposed: the WorldCom. After that, over 338 listed companies that 406.3 billion dollars assets are involved in applied for bankruptcy protection. Because of the internal auditors'excellent activities in WorldCom, the effect of internal auditing have got the appreciation from the public, internal auditing also becomes the new focus in the theory and practice field.Now, there are many problems in listed companies in China, one is the inefficiency of internal auditing, second is the unreasonable arrangement of internal auditing, third is bad outer conditions of internal auditing, fourth is the limited scope of auditing. As a result, based on the analysis of internal auditing theory, we will analyze the position of internal auditing. According to the real conditions of Northeast expressway Co. we will further reveal the problems existed in listed companies, then propose the solutions to perfect the internal auditing of listed companies. It will be good for the construction of internal auditing if based on company governance system.The thesis applies normative and case analysis methods, when doing the research, we use these methods to probe for the problems existed in listed companies and through these methods, we can also find the ways to resolve the problems. By doing this, we summarize the main problems and find out the solutions to the questions.