With the introduction of relevant policies, enterprises have more and more attention to the internal control deficiency, internal audit plays an indispensable role in the disclosure of the internal control deficiency. In order to research the influence of internal audit on the disclosure of the internal control deficiency, based on the data of listed companies from 2013 to 2015 in Anhui province as the research sample, this paper established multiple regression model to research the influence of related indicators of the internal audit on the disclosure of internal control deficiency. The result shows that: the independence of internal audit, internal audit function, and internal auditor's professional competence shows a significant negative correlation to internal control deficiency, while the company size is positive significant effect on internal control deficiency.
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