A Study On The Independence Of Internal Auditing Of Listed Companies In China

With the rapid development of world’s economy, the listed companies’financial crime occur frequently around the world. Being an integral part of corporate governance system, internal audit’s function gradually has become a point at issue. But internal audit system of listed companies in our country have been faced with various problems, and we want to ensure the independence of internal audit system that is a priority. In this article I try to according to the domestic listed companies of the internal audit independence to solve problems to discuss how to improve the independence of listed companies and give some Suggestions. This paper is divided into five parts to discuss and analyze the main questions about the internal audit independence of listed companies in our country:The first part is introduction, mainly tells the views of the domestic and foreign scholars on the internal audit independence and analyses the background and significance of this article. The second part states theoretical knowledge, in this part I simple introduce the definition of the internal audit and the meaning of the internal audit independence, and explains the four major factors affecting the internal audit independence of listed companies. The third part describes the necessity of strengthening our country’s internal audit independence and analyzes the symbol that internal audit has independence. The fourth part is based on Chinese listed companies’current situation of the internal audit independence and HuiYu company as an example to analyze. The fifth part is according to current problems existing in the domestic listed companies of the internal audit independence to give the corresponding suggestions and counter-measures. At last, I draw a conclusion that we must accelerate the construction of the independence in the internal audit for the development of listed companies in our country now.