关键词: 内部控制, 内部审计, 内部控制审计, 上市公司, 审计模式

Abstract: To better understand the situation of internal control auditing in listed companies，we carried out a questionnaire survey of internal control auditing in China.The paper summarizes the survey from the aspects of background，contents，statistic analysis and the results.The survey findings show that most companies have already carried out internal control auditing.But there exist problems，such as lack of internal control auditing guide line，insufficient and incompetent internal auditors.

Key words: internal control, internal auditing, internal control auditing, listed companies, mode of auditing 