The Research On Information Auditing Under The Age Of Big Data

In recent years, internet innovations such as the mobile Internet, cloud computing, big data, and the Internet of things are working with the areas of economic and social development depth fusion. "Internet+" is profoundly change and affect people’s production and way of life. Data warehouse, mobile Internet, cloud computing and the rapid development of Internet technology has brought the data on the scale and diversity of unprecedented increase, the processing of data from a simple object into a fundamental resource. The era of big data enterprise informatization construction level of ascension has brought challenges to the development of internal audit, as well as enterprises to promote the reform of internal audit, informationization upgrading of audit development creates opportunities and conditions.Internal audit as an important part of enterprise internal control under development momentum in the era of big data directly affects the efficiency of enterprise management and the realization of organizational goals. Based on this, this paper combined with big data, cloud computing, Internet of things such as the development trend of new technology, Internet information audit system discussed the basic meaning and its relationship with the audit information, on this basis, from the process reengineering theory and the theory of internal control theory and system level carding summed up the theory basis for the development of information-based audit, made clear the era of big data from the audit information to make the transition to becoming an information based society audit development important meaning. Then this article selects the internal audit informationization development level of the domestic high B bank as a case, In summing up on the basis of summarizing the evolution of the internal audit system, comprehensively analyzes the informationization construction of audit faces environmental conditions, the construction of the general idea, the construction of the information audit system specific mode and application results, and combined with the development of information technology audit direction is pointed out that B bank information audit still existing problems and shortcomings. Finally, this paper based on the foregoing information auditing theory and B bank information audit based on the analysis of the construction practice, put forward the further perfect B bank information countermeasure and the suggestion of the construction of the audit, it should not only actively to overall information audit idea, from the audit information under the "audit+ Internet" stage to the big data technology and cloud computing are widely used under the "Internet+audit" transition, make the Internet a nature, audit become content, build a new ecological audit system, and also to improve the whole process of information management mechanism, increasing the application of big data and cloud computing ability, realize driven by information type mode of audit work, but also further innovation audit methods and technology, create a high quality of the information audit team, for the sustained and in-depth development of informatization audit work provide the necessary technology, talent, mechanism and organization guarantee. Paper finally studies are given with the developing direction of information audit conclusion and further prospects.