Research on the Internal Audit Modes and Their Demanding Motivations of Listed Companies——A Survey and Analysis on the Listed Companies in Xiangtan City

The Basic Criteria on Internal Control of Business Enterprise which was promulgated by the five ministries or commissions of the central government in June 2008 has put forward higher demands on the internal auditing of domestic listed companies,while it has not constrained the modes of internal auditing in detail.Based on the research related with classification of internal auditing modes,we develop a brand-new classification——legality mode,value-added mode and transition mode,and the value-added mode represents the future direction undoubtedly.By taking questionnaire and interview on the persons responsible for the internal auditing departments and the managements of the four listed companies in Xiangtan City,we find that the forming of the internal auditing mode is mainly influenced by the following three factors:the competition and risks,the nature and structure of business ownership,and the management level and concept.