The Application Of Continuous Auditing In Retail Chain Company

With the development of the era of knowledge economy,enterprises pay more and more attention to establish the information system relying on computers and internet.Internet thinking and information technology is widely used in enterprise management.The traditional auditing method has been difficult to adapt to business Management needs nowadays.In an information enterprise,the auditors are facing a large enterprise information system,access to massive financial data and non-financial data generated by the computer system,the transmission of these data more quickly than in the past,traditional audit model can not be timely and effective mining of these data in the value and risk.The process of advancing the audit of the audit industry is not only the needs of the audit industry to adapt to the times,but also the development of enterprises on the audit requirements.Traditional auditing is mainly divided into government audit,audit and internal audit.In China,the government audits take the lead in the introduction of computer auditing projects and start the "Golden Audit Project".The goal is to build a national key government department and state-Units of information systems and related electronic data to closely track the information system to achieve the financial revenue and expenditure of real,legitimate and effective implementation of the purpose of effective audit supervision.In some foreign large accounting firms and multinational companies have also introduced the information of the audit method to achieve the enterprise's overall continuous audit.Continuous audit As an application model of information auditing in recent years recognized by the theoretical and practical circles,It is a kind of information audit method,the auditorin a continuous or continuous basis for the audit activities,mainly the use of Computer technology,through the embedded business information system or agent system to achieve the risk of automatic identification and continuous monitoring function,the current continuous audit of the main areas of application,including detailed analysis of the threshold for a large number of data mining and trend analysis.The implementation of continuous audit needs to be based on the construction of sufficient information systems,so the requirements of enterprise information is very high,not only the accounting information system,there are more business information system support to carry out continuous audit mode.Continuous audit is the use of modern information technology to establish a real-time communication between the trial and the object,the enterprise transactions,internal control,business operations in real-time monitoring,at any time on the enterprise abnormal indicators to obtain continuous audit evidence,at any time update the report,Providing real-time audit reports.The introduction of continuous audit into the internal audit is not only the needs of the development of audit technology,but also the internal needs of the audit for the practical needs of many successful implementation of continuous audit of the internal audit cases,the continuous audithas a significant help to improve the efficiency of audit,and reduce the audit risk.This paper reviews the development of continuous audit technology at home and abroad,and lists the success stories of continuous auditing.It proves that the introduction of continuous audit in audit work has great superiority.The case analysis part analyzes the background,the method and the effectiveness of the continuous audit mode through the retail chain company W company as an example,and analyzes the continuous audit mode in the W company as the example of the performance special audit.The audit results are standardized and need to be submitted in a timely manner.The lag of the traditional audit methods leads to the audit results are often unsatisfactory,the use of continuous audit model to effectively improve the audit business shortcomings,the audit cycle significantly shortened,continuous audit in the enterprise The full application in the performance audit business is the innovation of this paper.At the end of this paper,the problems in the application process of continuous audit in the enterprise are expounded,and some suggestions are put forward for these problems.Through the case analysis,we can more fully see the continuous audit of this advanced audit model in the enterprise application of the situation,the operation of other similar enterprises have some reference.But did not sum up a complete set of enterprises for continuous audit implementation model,is the shortcomings of this article.W is an retail chain company,the continuous audit case in this article is from the business,independent continuous audit construction,this way cannot be standardized replication,and therefore cannot provide other industries or enterprises for the standard continuous audit summary,This paper also did not propose a complete set of continuous audit construction model,the case in the depth and breadth of the study to be improved.