Based on the financial audit of the listed banks from 2003 to 2016， this paper discusses the influence of national audit on cash dividend policy of banks under the effect of information transmission and governance mechanism. The research shows that the audit behavior not only has a positive correlation with the bank's cash dividend payment tendency， but also significantly improves the cash dividend payment. The improvement of audit intensity further strengthens the dividend payment， that is， the higher the proportion of illegal and irregular?practice detected by audit， the greater the cash dividend payment occur， which provides empirical evidence for the “result model” of dividend policy. However， the impact of audit announcements on bank cash dividend payment intention and payment intensity is not significant. In addition， according to the classification of audit types， we find that the audit that would be announced later， the audit of assets and liabilities profits and losses， and the audit of economic responsibility has a significant positive correlation with cash dividend payment. The research results can be used for reference in enhancing the influence of financial audit， perfecting the audit announcement system and giving full play to the role of external governance.