With the increasing importance of internal auditing, more and more attention has been paid to the influence of the leadership-employee relationship within the organization on the performance of internal auditors. Using emotion control strategies as the mediating variables and employee individual characteristics as moderating variables, this paper constructs a model of the impact of charismatic leadership on the performance of internal audit employees. The job performance of internal auditors is affected by their teamwork style, and charismatic leadership has a significant indirect effect on job performance through employee cognitive reappraisal and expression inhibition as mediating variables; there are significant differences in the impact of emotional control strategies between genders of internal audit employees.