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Abstract The high quality of audit information, which is conducive to R&D team to adjust the production plans, market strategies and R&D tactics of innovative products, which can effectively stimulate the willing of organizational learning and can determine the learning objectives to organizations, but also get more heterogeneous knowledge, promoting performance of enterprise innovation. This paper constructs a conceptual model, which studies knowledge accumulation and dissemination of internal and external audit directly influences performance of enterprise innovation, and also indirectly influence performance of enterprise innovation by increasing organizational learning. This paper verifies quality of the internal and external audit which directly and indirectly influences performance of enterprise innovation, and verifies the quality of internal audit and external audit quality has complementary effect to enhance innovation performance by using bootstrap method and OLS stepwise regress. The research conclusion provides new evidence for the promotion of hightech enterprise innovation and development and improving the quality of internal and external audit.
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