The internal control audit of liste

The internal control audit of listed companies has often been questioned because of the high implementation costs and the duplication of audit procedures and financial statement audits. This paper first analyzes the composition of the implementation cost of internal control audit, and then probes into the possible fields of internal control audit value from the active role of internal control audit in promoting the value of the company and the orderly development of the order of the market economy. It is suggested that the value of internal control audit should be used to control the implementation cost of internal control audit and enhance the relevance of internal control audit information.