| When the world is in an era of information rapidly developed, China Unicorn’s information construction is of the top level among domestic enterprises. Almost all of the parts are operated by modern information technologies such as computer, database and office automation system; therefore, the traditional audit based on accounts check is not available in the internal audit work any more.Also, the way of internal audit is objectively driven to be adjusted by the informationization degree of auditees. We should not only employ the traditional audit method in the new way of auditing but also check auditees’ business activities with the information technology. The appearance of information technology audit which is a combination of traditional audit and information technology provides auditors a higher level and more comprehensive information system environment to advance auditing, effectively avoid audit risk and fulfill their auditing responsibilities successfully. Based on the analysis of characteristics of internal audit under information system environment, the writer analyses the current internal audit situation of China Unicom Inner Mongolia branch and finds out the problems in the internal audit of China Unicom Inner Mongolia branch. Here are some major problems:limitations in its audit organization; the limitation in auditors’ knowledge structure lack of information technology knowledge; the limitation in effect of audit and its constancy; lack of professional audit software. Also, the writer make some proposes to improve its current audit situation such as perfecting the organization structure, increase the internal auditing independence; fostering auditors with multiple abilities and improve the auditors’ overall quality; implementing consistent audit policy; employing computer software to develop computer-assisted audit; combining traditional audit method with information technology audit method. |
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