In order to strengthen the internal control quality and audit quality of the enterprise and promote the high-quality development of the enterprise, A-share listed companies from 2017 to 2022 is used as sample data to empirically study the impact of internal control on the high-quality development of enterprises and the moderating effect of audit quality. It is found that the higher the quality of internal control in a company, the higher its level of high-quality development. At the same time, the higher the audit quality, the more effective internal control can be in enhancing the high-quality development of the company. Heterogeneity studies have shown that in state-owned enterprises, large-scale enterprises, physical enterprises, eastern regions, and highly market-oriented enterprises, better internal control quality can better promote the high-quality development of enterprises. From this, it can be seen that enterprises should attach importance to the construction of internal control, strictly control the quality of internal control, enhance the level of internal governance of enterprises, carefully choose audit institutions, improve audit quality, achieve high-quality development, and then promote the high-quality development of China's economy.