Abstract: The internal audit agency is set up within the company due to the company's needs with the role of supervision and control department，it’s an important part in the modern enterprise system.For a long time，a variety of reasons，internal audit and supervision play its due role.In this paper the introduction of game theory to conduct a comprehensive analysis of listed companies internal audit oversight process，explore the factors hinder the internal audit role，on the basis of foreign advanced internal audit concept，put forward some relevant recommendations，to strengthen the internal audit functions of the internal control evaluation，ensure the security of the assets of the company，circumventing the risks in the pursuit of performance to help listed companies，give full play to ensure that the internal audit function.