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 companies.

There are many reasons that can induce production accidents in the production process of coal-mining enterprises. The primary premise of normal production in coal industry is safety. In order to ensure coal mine safety production and prevent production accidents, a large number of resources must be efficiently invested in coal production companies. Based on the principles of safety and efficiency, this paper systematically explores the inherent necessity of introducing audit data into the safety resource efficiency evaluation system. At the same time, the characteristics of the recommended DEA method for estimating the effectiveness of safety investment are introduced. The recommended DEA could be used to every one of coal-mining enterprises that may have production accidents, as well as to estimate and reflect the efficiency of the safety investment in coal production companies. Based on function of the system of evaluation, the type of audit data and the main framework for evaluating efficiency of safety investment in coal-mining enterprises is proposed in the application of DEA method. The purpose of this study is to find a system to effectively manage safety resources based on audit data.