Empirical Research On The Impact Of Corporate Governance Structure To Internal Audit Quality

The corporate governance and internal audit originated from the separation between ownership and management in most modern enterprise, so did their development.They are developed and restricted by each other.High level of corporate governance is the powerful guarantee of internal audit quality, at the same time, the high level of internal audit quality can promote the corporate governance to be more perfect. The level of company’s management and control which corporate governance reflect, will directly influence the health and long-term development of listed companies. The degree of the structure can limit the quality of the internal audit. On the other hand, the effective operation of the internal audit can make the configuration of enterprise resources more reasonably and corporate governance operate more effectively, so as to improve the efficiency of corporate governance.However, the majority of the authors mainly study on the effect of corporate governance structure on internal audit quality. The research on the influence of corporate governance structure on the quality of internal audit is relatively insufficient. The study will make people deepen understanding of the corporate governance structure effect on internal audit equality, strengthen internal audit practice, enrich and develop internal audit research. At the same time, it has positive theoretical and practical significance in perfecting the corporate governance structure.This research adopts the method of theoretical analysis and empirical research to explore the influence of corporate governance structure to the quality of the internal audit, the thesis is divided into five parts as follows:The first part is introduction, mainly includes the background and significance of this article, reviewing related literature, methods, innovation points.etc.The second part is theoretical analysis on the impact of corporate governance structure on internal audit quality, this is one of the core parts of this article. This part based on the concepts of internal audit and corporate governance analyzes the influence corporate governance to the quality of internal audit from the angel of internal audit environment, corporate governance’s internal audit requirements, the main body of corporate governance.The third part is the empirical research design, mainly includes the hypothesis and basis of the research, samples and variables selection, setting model.The fourth part is one of the core part of this paper to test and analysis the empirical research including descriptive analysis, correlation analysis and multiple regression analysis, and explaining processing results theoretically.The fifth part is conclusions and policy suggestions. Based on the research conclusion, the thesis puts forward policy suggestions to improve the quality of internal audit in the framework of corporate governance structure.