Study On The Problems Of Internal Audit Informatization In Petroleum Enterprise

Along with the rapid development of social informatization which had a great influence on the whole social economic management, the enterprise internal control is facing with great change of informatization, the traditional audit is facing a huge impact. Enterprises need apply computer audit better in order to complete the audit objectives, what’s more, promote the internal audit informatization.Through literature review, investigation and analysis, firstly, based on the summary of the internal audit informatization and computer audit, this paper gives a brief analysis of the audit environment changes caused by the information technology, including mode of thinking, audit object, objectives, method and technology; And then this paper shows the background and present situation of the internal audit informatization in Petro China Company Limited, linking theory with practice, checks and analyses the problems of internal audit informatization in petroleum enterprises, including the difficulty of internal audit ideas transition, the imprecision of internal control method, the lack of qualified auditor, related regulations and practicability of audit system; Finally, this paper puts forward specific improvement measures to promote the internal audit informatization, including how to provide more effective protection to make the computer audit run safely, reliably and efficiently, how to change the traditional concept and innovate.The main innovation:(1) Combined with the status and effect of petroleum enterprise, research application problems of the internal audit informatization, taking the application of the ERP audit information system of PetroChina ShanDong Marketing Company for example, in order to give certain directive significance to the specific audit work with strong pertinence; (2) Strengthen the application of computer audit to promote the internal audit informatization in petroleum enterprises, at the same time, state suggestions about how the internal auditors respond to the computer audit risk actively.