Research on the Influence of Internal Control Audit on the Quality of Accounting Information

Guoqiang Yang

Tianjin Agricultural University, Tianjin, 300384, China

Abstract: Strict and systematic audit internal control management mode is an important guarantee for the integrity, validity and authenticity of a enterprise’s financial information, which can directly determine the quality of the enterprise’s accounting information to some extent. As an independent third party in the financial management system of an enterprise, the internal control audit plays a supervisory and promotion role in the information quality of an enterprise, which can be regarded as the most intuitive response to the quality of the accounting information of an enterprise. It can be said that, if an enterprise wants to ensure the quality of accounting information, it must establish a sound and complete system of internal control audit, which has a very important significance on the influence of information quality within the enterprise.

Keywords: Internal control audit; Accounting information quality; Influence research