Research On Enterprise Internal Audit Informationization Under The Background Of Big Data

With the rapid development of information technology such as computers and networks,more and more enterprises are implementing the construction and application of management information systems within the enterprise through information technology,and the application fields are expanding.As an important part of enterprise management and supervision,internal audit has also undergone tremendous changes in auditing objects,auditing techniques,auditing processes,auditing management,etc.The traditional auditing model is also gradually developing informational auditing that matches the information environment.mode.Government auditing,social auditing,and internal auditing have all begun to move toward an information-based auditing model.In particular,the internal auditing model of large-scale group companies faces many opportunities while transforming from a traditional auditing model to a modern auditing model.There are also various challenges,which require large group companies to further increase the construction of audit information.Therefore,accelerating the development of audit informationization is the only way to adapt to the current informationization environment.Although the rapid development of information technology can make up for the shortcomings of the traditional auditing model and provide people with many conveniences,in the process of internal auditing,the emergence of the information-based auditing model has brought some difficulties and challenges to the work of auditors.How to fully Bringing into play the advantages of auditing informationization and solving the problems that constrain the development of auditing informationization has become an urgent problem for large-scale group enterprises in the process of implementing internal audit informationization.This paper takes the internal audit informationization of the enterprise as the starting point in the context of big data.Firstly,it reviews the research status of audit informationization at home and abroad,defines the meaning of internal audit and internal audit informationization,and analyzes the motivation of large-scale group enterprises to implement internal audit.Internal audit information model,current problems and challenges.Taking Z company as an example,through the introduction of Z company’s current application of audit informationization process,analyze the reasons and propose improvement measures.In the end,the paper draws some suggestions and suggestions,including improving the internal audit platform system,strengthening the maintenance of the internal audit information system,improving the ability of the information auditors,and accelerating the construction of data-based audit standards.