Discussion Of Internal Auditing Informatization In The Age Of Big Data

High-tech technologies,such as Internet and cloud computing are being widely used in the operation and management of modern enterprises.The current society has entered into a new era of big data.Information technology which is represented by electronic data centralization has become the main power to promote the development of economy and society.The Age of Big Data has brought not only opportunities but also challenges to internal auditing.The opportunities refer to the development brought by innovation.For any enterprise,to realize the overall objectives for internal auditing,more advanced techniques and methods have to be adopted.The rapid development of information technology promotes the progress of information auditing,and also brings new ideas and conceptions,which leads to an overall improvement of the thinking pattern,the system and the working method of internal auditing.While the challenges refer to the difficulty brought by the huge amount of data.The huge volume,the complexity and variety and the processing difficulty of big data make the traditional working methods and management procedures no longer satisfy the need of modern business auditing.Therefore,how to transfer the challenges into opportunities in the Age of Big Data,as well as better use the new techniques and improve auditing quality,has become an urgent issue.The purpose of the thesis is summarizing the ways of implementing auditing informatization in Chinese enterprises by analyzing the successful experience of a large-scale enterprise group,and trying to promote the new audit method.This thesis adopted the method of combining the theoretical analysis and case analysis to study the characteristics of internal audit under the era of big data information and implementation path.Theory analysis part focuses on internal audit information concept,the characteristics of the internal audit under the large data information and the theoretical basis of internal audit under the big data information.The characteristics of the internal audit under the big data information is comprehensive,continuous audit process,off-site audit management and intelligent auditing,these features indicate that promoting informatization construction can greatly improve the efficiency of the internal audit activity,realize the value of the internal audit department.Internal audit informationization theory mainly includes the theory of computer audit,internal audit theory,science and technology is productivity theory and statistical theory.In part of the case analysis,this thesis selects the China Unicom's "bigdata auditing system" as an example,fully introduced the design idea,the system components,characteristics and implementation effect and summarizes the reasons for the success of China Unicom audit informatization: firstly,receiving great attention from the management level and active cooperation among departments;secondly,leading by the advanced concepts;thirdly,the developed degree of enterprise information;fourthly,audit talents team.In the end,the thesis puts forward four ways to the construction of internal audit informatization in our country's enterprises: firstly,strengthening organizational leadership,attaching great importance to the positive role of internal audit informationization;secondly,improving the level of enterprise information,creating a good environment for the information-based of internal audits;thirdly,the construction of big data platform based on "cloud computing" is the important way to implement internal audit information;fourthly,speeding up the informatization construction of the highly qualified audit team.In the Age of Big data,according to the latest definition of internal auditing by IIA(The Institute of Internal Auditors),the role of internal auditing should be transferred from a traditional supervisor to an internal management server,while the key points should be emphasized on internal analysis and evaluation instead of internal inspection and supervision.The essay,analyzing the example of China Unicom,combing Big Data ideas and techniques with actual audit work,summarizes the success of information-based auditing construction of China Unicom,through several aspects of designing idea,organizational structure,features and actualization result.As to the Sarbanes-Oxley act,the internal audit should be extended to the strategic areas of organization's risk management and governance processes,under the condition of information technology,enterprise group should stand in the long run and put more efforts to realize this goal.Attaching great importance to the building of internal audit information is not only the strategic way to promote and support the transformation and development of internal audit,but also the way to meet the requirements of modernization,systematization and standardization of the internal audit.The main structure of the thesis is as follows:The first part of the essay indicates the background and meaning of the selected topic,introduces the concept and features of Big Data and Cloud Computing,as well as the theoretical research in different stages and the current condition of information-based internal auditing both at home and abroad.The second part demonstrates the concept of information-based internal auditing,the features theoretical basis of information-based internal auditing under the background of the Age of Big Data.The third part introduces the details of information-based internal auditing of China Unicom,including the basic information,the designing idea and the organizational structure of the China Unicom Big Data Auditing System.The fourth part,mainly explains the features of China Unicom Big Data Auditing System and the actualization result of the system from three perspectives:comprehensiveness,timeliness and appreciation.The fifth part summarizes the case of China Unicom,and the enlightenment of how to accomplish internal auditing work in the Age of Big Data derived from the case.The sixth part reaches to the conclusion and deficiency of the essay,and raises the possible ways to go in the future.