The Impact of Internal Audit on Corporate Financialization—Empirical Evidence Based on Listed Companies Controlled by State-owned Enterprises in Beijing

Internal audit, an essential component of enterprise economic management, has gradually become a source value for achieving the high-quality development enterprises. We take state-owned enterprises holding listed companies in Beijing from 2017 to 2021 as research object. It examines impact internal audit quality on financialization find that with higher have degree financialization. In addition, when intensity external supervision is higher, and form joint force, stronger promoting effect Our results help enrich consequences auditing, expand influencing factors financialization, particular reference significance improve financial asset management.