In terms of company management, the listed companies on SME boards of Shenzhen Stock Exchange were studied as research objects and the relationship between internal audit quality and external audit charge of listed corporations was analyzed in this paper. The measurement index of internal audit quality was formulated from the perspective of Institute foundation, scale, development and so forth. The demonstration analysis shows that internal audit quality and external audit charge exhibit negative correlation. Higher the internal audit quality is, lower the external audit charge becomes. The empirical evidence for the internal audit construction and supervision department was supplied from conclusion of our research.In this paper.