How To Develop The Internal Auditing By The Computer And Internet

Corporations now attach great importance to IA (internal auditing), which has become a critical path towards improving ranking and risk management, polishing corporate governance and reaching objectives. However, a giant corporation, with many sub-companies that are widely spread, dealing with multiple risks, requiring busy working schedule and demanding work load for IA professionals, whose attention and job quality is uninsured. In addition, periodical critics and suggestions are not catching up with perpetuate risks facing corporations. Without effective and timely risk control mechanism, inherent risks are uncontrolled and IA is not affecting positive changes.At the same time, the advent of IT technology and internet benefits us with conveniences, such as on-line shopping, online-merchants, e-office and e-accounting. Network-based informatization is not only a challenge to the business, but also it brings opportunities to IA under Age of Big Data.This paper first reviews the permanent problems of IA in giant corporations, proposing relating information, planning and designing for building information IA system. Then, using less complicated capital management auditing as model, considering complexity of building information based IA system, the entire spectrum of IA and auditing cycles and theories, including proposal of auditing project, screening of financial and business data, establishing database, building auditing modules, running auditing modules, collection of questions and suggestions, are provided with explanations.Per conclusion and suggested designing of above process, explanation on critical parts of informationzation of IA is also included.