Research On The Internal Audit Informatization Of J Electric Power Company

The 21st century is the era of human society fully developing into the information age.The information technology revolution is promoting the progress of human civilization.China has already established the national policy to drive social and economic development with informatization.Electronization,digitization and intelligentization will be the main theme of the times.As early as 20 years ago,the Audit Commission has already started planning the construction of audit informatization.The starting point is to solve the practical difficulties encountered in the government audit work and adapt to the ever changing audit work requirements.From the experience accumulated in the construction process,the audit informatization plays a vital role when facing the ever changing data environment,dealing with high-volume audit data and statistic work.The audit informatization construction has fundamentally changed the auditors' work,enriched the audit ways,enhanced the audit efficiency,expanded the scope of audit,and finally improve the audit value-added ability.In recent years,with the higher and higher requirements and efforts of the government to supervise the state-owned capital,the electric power company are growing the awareness of administration with law,standard managements preventing business risks and so on.Economic new normal state,state-owned enterprise reform,power system reform and other external environmental changes,will also promote the electric power company in the management of more emphasis on quality and efficiency.These factors,make the internal audit of electric power company paid more and more attention,put forward urgent requirements of internal audit transformation and upgrading.On the other hand,in recent years,the electric power company upgrades the level of information technology gradually,increase the business activities complexity.More and more business data,internal audit environment and objects are undergoing a fundamental change.The urgent requirements emerge to alter internal auditors working mode by informatization.In this circumstances,the author points out the view that internal audit informatization should be based on the needs of service enterprises,to figure out the actual difficulties the internal audit facing.The paper uses J electric power company as example,researches on the successful information construction experience of the Audit Commission,and how they use information to carry out the audit work,analyzes J electric power company's external environment and internal management needs of the change combined with its business characteristics,management needs and information system construction,describes such changes pushing the transform of internal audit functions,compares the needs with the company's internal audit work actual status and information construction status.This paper investigates the problems existing in the current audit information of J Company,such as the lack of audit coverage,the lack of audit timeliness,the lack of on-site audit efficiency,the lack of effective tracking means and so on.Analyzes the root causes of the problems,and provides the relevant resolve method---through J company internal audit informationconstruction,to actuallyfix J company internal audit problems encountered in the work.The circumstances could be:the use of audit information system to carry out ongoing audit,through the audit information construction to optimize the site audit operations at all stages,the construction of intelligent audit knowledge base,the utilize of large data analysis technology to fully tap the value of enterprise data resources and better promote J internal audit to realize value-added.The paper also proposed to better promote the construction of audit information,it s necessary to optimize the protectionin the system and mechanism.This paper analyzes the problems faced by J electric power company at present,and puts forward the countermeasures to solve the problem through audit information construction,and actually solve the difficulties encountered in the internal audit work of J company.The final objective is to promote J company internal audit to better achieve value added.In the process of case study,the author also realized that due to the nature defects of state-owned enterprises in the aspects of corporate governance structure,the importance awareness of internal audit work are still needs to be strengthened.Data accumulation,system convergence are lack of fully support.In addition,from the whole perspective of the company's informatization,the existing information system construction due to the initial planning problems,resulting in serious "information island" problem,leading business data mining far away from the desired level.All these problems are difficult to be fixed in the short term,making the internal audit informatization to be a long-term,and gradually promoted work,with continuous exploration during the construction.In addition,for the internal audit of J company,the investment audit is also an important component of its internal audit,but because of the limitation of the author's specialty and ability,and there are few references in this field,this thesis does not make a thorough study of the investment audit information.In the future,it can be used as a special research direction.