Research On The Influence Of Audit Committee Of Listed Companies On Internal Control

Internal control is an important part of corporate governance.To ensure the effectiveness of internal control is an important part of modern enterprise internal construction.However,throughout the construction of internal control of Listed Companies in China,the proportion of the non overall effective companies in the internal control of the main board listed companies in all companies has been on a gradual upward trend since 2012,reaching the highest point in2018.Therefore,the partial failure of internal control of listed companies needs to be improved,and the Audit Committee,as an organization that reviews and supervises internal control,plays an important role in the internal control of listed companies.The purpose of this paper is to provide new ideas for improving the failure of internal control of Listed Companies in China,giving full play to the positive influence of Audit Committee on internal control of companies,and further enhancing the performance effect of Audit Committee.The main content of this paper is the analysis of the factors that influence the internal control of the Audit Committee,and the reflection of the influence path of the Audit Committee on the internal control in the performance of duties.First of all,this paper discusses the system,characteristics,performance factors and influence path of Audit Committee on internal control.Then,taking the D company as an example,the paper analyzes the performance and existing problems of the Audit Committee on the influencing factors of the internal control,discusses the problems in the performance of the Audit Committee before the reorganization and the diligent measures of the Audit Committee after the reorganization,and analyzes the influence path of the Audit Committee on the internal control in the performance process.Finally,the paper puts forward some suggestions on the system construction,member characteristics and performance behavior of Audit Committee of D company,and strengthens the positive influence of Audit Committee on the internal control of listed companies.The main conclusion of this paper is that the factors that the Audit Committee can influence the internal control are system construction,member characteristics and performance behavior;the committee members can influence the internal control by supervising the internal audit and external audit,evaluating the effectiveness of internal control,and urging the rectification of internal control defects;the diligent performance of the Audit Committee can produce the internal control of the company actively influence and play the role of Audit Committee in internal control.