Case Research On SOX-IT Internal Control Test Of C.M Corporation With CAATs

In the age of big data, Information System Audit has been one of the most popular research directions, mainly including in Information Technology Internal Control Audit (abbr. IT Internal Control Audit) and Computer Assisted Audit Techniques (abbr. CAATs). The consulting institution of the accounting firm that I am in has been working in Information System Audit for a long time, so there is a profound experience.The Group which C.M Corporation is in is one of the largest central enterprises in the Chinese Communication Industry, and it listed in New York USA and Hong Kong China. From 2006, C.M Corporation needs to meet requirements of Sarbanes-Oxley Act of American capital market, so the internal audit department of Group always invites consulting institutions of famous accounting firms to undertake the project of SOX internal control audit of C.M Corporation to be in charge of internal control test by the end of every year. The informatization comes up with new challenges to the internal control audit of C.M Corporation. As the case research paper, the paper uses the IT internal control test of SOX project of C.M Corporation as the case, and solves the fast work rhythm as well as issues of big data in the SOX test site, through studying the thinking of data mining of internal control test.Based on the research of Information System Audit direction, the paper mainly covers three fields:Audit, Accounting Informatization, and Internal Control. There are five chapters: Prolegomena, Basic Theories and Basic Concepts, the Case Analysis of SOX-IT Internal Control Test of C.M Corporation, SOX-IT Internal Control of C.M Corporation and the Application of CAATs, Conclusion and Prospect. Based on the theory analysis of IT Internal Control Audit and CAATs, the paper focuses on studying the application of SOX-IT Internal Control Test. The conclusion of the paper:the studying result of CAATs shows that the thinking of data mining of internal control test is adapt for all data analysis of control points, and informatization enterprises will pay more attention to IT Internal Control Audit and CAATs in the future to improve the weak part of SOX test.The innovative point of the paper is that practices of internal control test are integrated with the thinking of data mining, such as designing a framework, steps and methods of new SOX test, in order to complete the study of IT control test as well as expand it into the application of non-IT points. Through the relationship that is between Separation of Duties of internal control and the game of Prisoner's Dilemma, the paper achieves communication of the SOX test site. The meaning of the paper research is that according to the application study of CAATs in internal control test, using the new idea of internal control test into the real work is to improve the quality of work in SOX test site.