Problems and Countermeasures of Internal Audit of Listed Companies in China
Abstract
As an important part of the management system of listed companies, the effective implementation of internal audit can improve the comprehensive level of enterprises and promote the long-term and stable development of enterprises. Since the reform and opening up, China's internal audit in the exploration of continuous progress, gradually standardized, systematic. However, due to historical and realistic reasons, the internal audit independence of listed companies in China is poor, the overall quality of internal audit personnel is not high, the field and scope of internal audit is narrow, it is difficult to effectively deal with the complex and changing market environment, enterprises face financial, operational and other risks. Therefore, the internal audit of listed companies needs to be transformed and upgraded. This paper introduces the current situation of internal audit of listed companies in China, further analyzes their existing problems, and puts forward solutions to these problems.
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DOI: https://doi.org/10.18686/aat.v2i1.1293
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