中文摘要：

内部审计主要通过鉴证服务、咨询服务和改进风险管理等方式帮助企业实现价值增值的目标。文章利用实地访谈和问卷调研获得326份企业样本数据，通过建立结构方程模型，实证检验影响我国企业内部审计价值增值的主要因素。研究结果发现，内部控制质量、内部审计服务质量和公司治理水平是影响内部审计价值增值的主要因素，内部控制质量、内部审计质量和公司治理水平之间存在交互影响关系。

英文摘要：

The internal audit helps companies achieve value-added goal through its attestation service, consulting serviceand improvement of risk management. We attempt to identify the main factors influencing the value-added effect of internal au-dit of Chinese companies through the establishment of a structural equation model and a solid empirical test based on interviewsand sample data from a questionnaire survey of 326 companies. The results show that the quality of internal control, quality ofinternal audit and corporate governance are the main influencing factors, and there exist interactive relationship among them.