Research On The Internal Audit Of Material Procurement Of Group A

As the 2018 Central Economic Work Conference proposed to vigorously promote the "new infrastructure construction" with digital intelligence technology as the core,more and more traditional enterprises are carrying out digital intelligence transformation.As a large private gas sales enterprise,Group A’s internal audit department,when conducting material procurement audit,not only has to fa ce an amazing amount of procurement scale,but also needs to overcome the complex situation of a large number of branches.In order to effectively solve this difficulty,Group A’s audit department will carry out a digital and intelligent transformation of material procurement audit in 2020.What is the status quo of digital and intelligent internal audit of Group A’s material procurement? How did it work? What problems exist and how to solve them? It is worth further study.On the basis of sorting out the existing literature,taking risk management theory and principal-agent theory as the theoretical basis,taking Group A’s material procurement internal audit intellectualization as the research object,this paper first combs the overall situation of Group A’s material procurement internal audit intellectualization construction,then analyzes the current situation and specific process of Group A’s material procurement internal audit intellectualization,and analyzes the effect of its material procurement internal audit under the intellectualization by building an evaluation model,So as to analyze the problems and reasons of the internal audit of material procurement business,and finally put forward suggestions for improvement.The research finds that Group A has completed the short-term goal of internal audit digital intelligence,and is in the initial stage of internal audit digital intelligence.The overall effect of procurement audit under digital intelligence is at a good level.Compared with traditional audit,the number of audit projects completed in a unit time and the ratio of funds audited to deal with violations have improved,but customer satisfaction and procurement audit process management cannot reach a good level.There are mainly problems in the group’s support,data collection and analysis under digital intelligence,and visual audit results output,At the same time,there are also problems in the procurement audit coverage under the audit work efficiency.Group A should improve its internal audit of material procurement by strengthening the construction of a digital and intelligent talent team and resource input,optimizing measures to promote the implementation of supervision,etc.The research conclusion of this paper has certain reference significance for group enterprises to enhance the internal audit effect of material procurement under digital intelligence,improve the efficiency of internal audit,and better play the role of internal audit in enterprise risk management.