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Based on the internal control auditing system in China, this paper studies the relationship between internal control audit fees and internal control audit quality. Using the 2011-2016 A-share listed company data test, it is found that under the control of other possible conditions, the higher the internal control audit fee and its proportion, the lower the probability of being issued anon-standard internal control audit opinion, which means that the relatively high internal control audit fee may be paid by companies to purchase more favorable internal control audit opinions. Further, the above result is found to be more significant in non-state-owned, relatively smaller companies, and clients whose total audit fees are higher. In general, from the research conclusions of this paper, the high internal control audit fees can be a form of damage to the independence and quality of internal control audit. The results have certain guiding significance for policy makers to further improve the internal control auditing system and regulate the disclosure of internal control audit fees, and also for the decision-making of auditors and listed companies.

Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits