Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)

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

Authors
Xiaotong Xu1, *
1Department of Accounting, Nankai University, Tianjin, China
*Corresponding author.
Corresponding Author
Xiaotong Xu
Available Online 14 February 2024.
DOI
10.2991/978-94-6463-368-9_70How to use a DOI?
Keywords
Internal control; audit; corporate governance
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
14 February 2024
ISBN
978-94-6463-368-9
ISSN
2352-5428
DOI
10.2991/978-94-6463-368-9_70How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xiaotong Xu
PY  - 2024
DA  - 2024/02/14
TI  - The Impact of Internal Control on the Quality of Corporate Governance from An Audit Perspective
BT  - Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)
PB  - Atlantis Press
SP  - 590
EP  - 598
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-368-9_70
DO  - 10.2991/978-94-6463-368-9_70
ID  - Xu2024
ER  -