The Impact of Internal Control on the Quality of Corporate Governance from An Audit Perspective

Xiaotong Xu
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Xiaotong Xu: Nankai University, Department of Accounting

A chapter in Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023), 2024, pp 590-598 from Springer

Abstract: Abstract With the further development of the economy and the new situation changes in the post-epidemic period, the importance of internal control, audit and corporate governance is becoming more and more prominent. In order to deal with the continuous economic downturn and slow recovery, this paper conducts an analysis of Chinese researchers on the interrelationship between internal control, internal audit and corporate governance, the current development status and existing problems, and the corresponding solutions in these three aspects. Additionally, this paper proposes the shortcomings of the current research and the possible research directions in the future, so as to help enterprises to improve the level of internal control, internal audit and corporate governance, and to ensure enterprise performance within the economic situation changes and make continuous efforts to achieve the goal of everlasting success. It is hoped that these results can effectively organize previous research and provide constructive suggestions to the related research in the future.

Keywords: Internal control; audit; corporate governance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-368-9_70

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DOI: 10.2991/978-94-6463-368-9_70

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