Abstract: Internal audit helps companies achieve value-added by attestation services, consulting services and improving the risk management etc. We tried to find the main factors influencing the companies value-added of internal auditing in China through the establishment of structural equation model and the solid empirical test which based on on-the-spot interview and samples data from questionnaire survey for 326 companies. The results showed that the quality of internal control, the quality of internal auditing and corporate governance are the main factors influencing the value-added of internal audit; there are interaction relationships between the quality of internal control, the quality of internal audit and the corporate governance.

摘要： 内部审计主要通过鉴证服务、咨询服务和改进风险管理等方式帮助企业实现价值增值的目标。文章利用实地访谈和问卷调研获得326份企业样本数据，通过建立结构方程模型，实证检验影响我国企业内部审计价值增值的主要因素。研究结果发现，内部控制质量、内部审计质量和公司治理水平是影响内部审计价值增值的主要因素，内部控制质量、内部审计质量和公司治理水平之间存在交互影响关系。