The Study, Based On Real-time Audit Of Internal Audit Of The Modern Enterprise

The internal audit as the internal control of enterprise has been one of the most important part of the modern business enterprise system. The status, function, effect and method of internal audit have been developed along with the development of the internal and external environment of the enterprise. The aim of the traditional internal audit is mainly to check the mistake and defend the fraud and the basis supervise function of internal audit is to inspect the economics events, which can't satisfy the demand of today's management. The internal audit of modern business enterprise should base on strengthen management and aim to improve the economic performance. The auditors should make assurance of the economic events timely and actively, in order to improve the benefit and minimize the risks effectively. Along with the development of information technology and electronic commerce, enterprise information system will provide information more timely. The real-time financial report is feasible, which benefit to the enterprise management and require timely internal audit.Real-time audit is a methodology that enables auditors to provide written assurance on a subject matter using a series of auditors' reports issued simultaneously with the occurrence of events underlying the subject matter. Real-time audit emphasize particularly on preventing the risk instead of the supervision and evaluation after events, which is the trend of auditing development. This thesis demonstrate the feasibility and inevitability of the real-time audit applying in internal audit on the condition of the development of information technology and electronic commerce, and suggest the basic thought of application of real-time audit.