Research On The Continuous Auditing Apply In Yum! Restaurant Group

In the era of economic globalization, internal auditor will more timely and continuous guarantee the control effectiveness and reduce operation risk by rapidly changing business environment. In order to more efficient internal audit requirements of management, it is necessary to speed up the internal audit cycle, which makes for the continuous audit and the " Technology Enabled Auditing " be concerned about in practice and start using.This paper first briefly introduce the continuous auditing techniques appear inevitable trend in the background of new business environment, and introduce the continuous theoretical study on the international audit field around the theme of the continuous audit and its concepts, characteristics and role. As well as introduce the technical means and the model of the continuous audit implementation, and analyzing continuous control assessment and continuous risk assessment.For the accounting and internal audit characteristics in Yum! Group, the quality improvements of management will be acquired by set upping continuous audit process and introduce the feasibility and necessity of control, at the same time, design the overall objectives and the overall structure for the project, and putting forward specific ideas and proposal for the continuous audit implementation in Yum! Group in the future.