2008•Shuili jingjiRequires access
On function of internal audit in operation of listed companies
Jing Zhang
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Abstract
The situation of operation structure of the listed companies in China was analyzed. Its deficiency leaded to the necessity of the internal audit in the operation of listed companies. 5 kinds of internal audit modes as well as their practical situation were summarized. It was put forward that the internal audit of the listed companies in China did not give their full play. Furthermore, the basic function and scientific orientation of the internal audit in the operation of the listed companies should be strengthened. The orientation of the audit institutions should be transferred to that with more advanced and integrated structure. On such a basis, some measures were proposed for the full play of the internal audit in the operation of the listed companies.