Study On Framework Design And Process Of Networking Audit System In A Shipping Company

With the advent of the era of big data, information technology has been widely used in business of shipping companies, which has not only changed the methods of data access and information storage, but also improved the efficiency of information processing and information integration. Meanwhile, the development of IT systems also brings changes to the internal control aspects. Therefore, as a commitment of enterprise management and an important role of monitoring the effectiveness of internal control system, the shipping company’s internal audit must change the traditional way of thinking, business processes and management tools. Internal audit departments should research and make use of computer audit techniques instantly to keep up with the pace of development of information technology, in order to constantly improve the level and efficiency of internal audit.Company A, a state-owned shipping company, is specialized in maritime container transport, which carrying capacity rivals the best in the world. The company has been widely using the most advanced information technologies in the navigation, shipping and administration, and gradually established a huge network of computer information systems, which is around the clock supporting the global container shipping, logistics business, agency business and so on. Company A’s internal audit accordingly needs to adapt to the era of big data urgently and rely on system theory as a guide in order to conduct the audit function to be more innovative. So studying on framework design and process of networking audit system in Company A in the era of the great maritime shipping industry would have some meaning and demonstration effect to common shipping enterprises.This paper firstly gave a presentation and analysis of the networking audit techniques and work flow, and thereby revealed the premises and principles to assist with the setting up and application of the networking audit system. Then the feasibility of design and implementation of networking audit system was analyzed through the case of Company A, which was taken to analyze the internal and external environment effects, combined with the "demand " and " bottleneck" of A’s internal audit. As the information system construction of Company A had been implemented certain scale, according to the internal audit objectives and networking management ideas, the overall framework and the technical framework of networking audit system construction was analyzed and designed. And the paper also combined with the requirements of the project construction process to give analysis and study on the organization and implementation of the project schedule, process planning, safeguard measure, etc., which should be designed to fit the management status of the company.This paper took the theory of networking audit as the background and combined with the informatization construction of shipping companies and the status of internal audit, thus used the method of system analysis to build an available model for the framework of networking audit system. The implementation of networking audit also proposed operational processes and a referential method for the construction and development of audit informatization for shipping companies.