With the development of the internal control system, the internal control audit has received more attention.This paper takes the A-share listed companies in Shanghai and Shenzhen as a sample, to study the effect of the disclosure of internal control audit report, the opinion of internal control audit and the repair of internal control deficiencies on audit fees. This paper draws the following conclusions: Companies that perform internal control audits pay higher audit fees; When the company's internal control report is issued a standard unqualified opinion, the audit fees will be reduced; Repair of the internal control deficiencies will result in lower audit fees for the following year.