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.

摘要： 本文引入博弈论对上市公司内部审计监督过程进行分析，探索阻碍内部审计发挥作用的因素，在借鉴国外内部审计先进理念的基础上，提出了相关建议，以利于强化内部审计对于内部控制的评价职能，保证公司资产的安全性，帮助上市公司在追求业绩的过程中规避有关风险，确保内部审计作用的充分发挥。