National audit can continuously improve the internal control quality of state-owned listed companies through supervising corporate governance and disclosing announcement information. This paper is based on the audit results announcement issued by the national audit office of China from 2010 to 2017, and from the perspective of audit results announcement information disclosure, established the theoretical analysis framework of the improvement effect of central enterprises internal control defects disclosure on central enterprises holding listed companies internal control quality, and proved the existence of this effect and explored the “accurate” effect of various defect information disclosure on the internal control quality through the data. It is found that the announcement information disclosure effectively improved the internal control quality, and the greater the disclosure of internal control defects in the “implementation of national policies and measures” in the announcement, the more conducive to such effect, which is also the embodiment of “precision”. Further analysis shows that the “precise” promotion effect of the announcement and its disclosure on the quality of internal control is more obvious when the degree of market competition and social participation is higher.