Research On Application Continuous Auditing In The Internal Auditing

In recent years,with the development of technology and the Internet,and the improvement of accounting information system,the needs of financial information is also changing,information users require companies to provide more timely and reliable information.Due to the fraud,the effectiveness of internal control becomes more important.Internal audit model has been used in traditional auditing,it does not satisfy users' requirements,so the continuous auditing is essential to imply effectively.Application of continuous auditing technology in the internal audit can provide real-time information for the user,it can send timely audit reports when there are some abnormal data,so it can reduce risk and improve audit quality.Therefore,the article discloses the features of the continuous auditing by comparing the difference between continuous auditing and traditional auditing,discussion the problems of continuous auditing and set up some solutions.Finally,combined with China Mobile Limited company of the continuous auditing,there provided some recommendations.Firstly,the article introduces the basic concepts of continuous auditing by comparing with traditional auditing,obtained continuous auditing features,the continuous auditing can meet the needs of the technological age,and it can meet the information requirements of users.Then it analyzes the basic theory basis about continuous auditing.Secondly,there introduces technical methods of continuous auditing.Continuous auditing has seven elements.Continuous auditing technology including embedded audit,separate audit and mixed audit model.And there highlights the XBRL continuous auditing.Thirdly,the article analyzes the problems and causes of continuous auditing in applying internal audit,and from the following aspects:the management,environment,guidelines and ideas put forward the overall measurement,and set up the specific measures from a technical point of view.Finally,China Mobile limited liability company as a case introduce the continuous auditing,combined with the situation in the enterprise applications,there introduces the current problems in the implementation of continuous auditing and then put forward practical recommendations.