Analysis on Improvement of Internal Audit in China’s Listed Companies Based on Artificial Intelligence

Abstract

Based on the theoretical connotation of internal audit, this paper first states the major deficiencies in the execution of internal audit supervision of China's listed companies. The main reasons of forming these deficiencies are also analyzed in depth. According to the development of artificial intelligence technology and the background of big data, the relevant suggestions to strengthen corporate audit supervision, recover internal audit deficiencies and improve internal audit system of China’s listed companies are proposed finally. It is hoped that this paper can provide a useful reference for the healthy development of internal audit supervision of China’s listed