Financial and Internal Control Compliance Supervision of Listed Companies from the Perspective of Independent Directors.

With the increasing regulatory requirements for listed companies in the securities market and investors' increasing attention to the compliance of listed companies, independent directors of listed companies are also facing higher performance requirements to better play the role of supervising the board of directors of listed companies as an independent third party, making suggestions on the management of listed companies and protecting the interests of minority shareholders. Independent directors have a systematic theory of financial and internal control and a wealth of practical experience, which undoubtedly provides a great gain for them to perform their duties effectively. From the perspective of independent directors, this paper analyzes the sources of financial and internal control compliance risks of listed companies, points out the focus of independent directors' attention on financial statements and internal control compliance and puts forward that the independent investigation mechanism is an effective scheme for independent directors to supervise the compliance of listed companies and prevent risks, which provides a practical reference for independent directors to perform their duties with high quality. [ABSTRACT FROM AUTHOR]