Based on the perspective of spatial heterogeneity, we first use the theory of new economic geography to explore whether auditor geographic distance influences the quality of internal control, and then study the moderating effect of time distance, auditor characteristics on the relationship between auditor geographic distance and internal control quality The study found that the auditor’s geographic distance will significantly affect the effectiveness of enterprise internal control; The shortening of the time distance is helpful to improve the quality of the internal control of an enterprise that is far from the auditor; “BIG 4” can also weaken the geographical distance effect .The conclusion of the study enriches the factors affecting the effectiveness of internal control. Thus it has a certain reference value to the enterprise, internal control attestation mechanism, and government departments to strengthen supervision, evaluation and construction of the internal control, and further validating our model of transportation CRH on the enterprise economic behavior has a positive external effect.