Empirical Analysis on the Impact of Internal Auditing on Firm Performance - A Case Study of Manufacturing Enterprises in Henan Province

Discussing the manufacturing enterprises in Henan Province as the sample of research, the effect of internal audit on the performance of enterprises were analyzed by questionnaire.The results show that the quality and execution of internal auditors have a significant positive impact on the performance of the firm, and the internal audit independence is not relevant to the performance of the firm.The internal audit evaluation is divided into the internal audit independence, the quality of the employees, the technical conditions and the execution force.