Investigation And Research On The Internalauditing Informationization In Administrative Institutions In Jiangsu Province

In the "Opinions of the State Council on Strengthening Auditing Work" issued in 2014,the State Council requested auditors that "We must explore the use of big data technology in practical work and raise the level of informatization of various departments,and improve the use of information verification issues.Auditors must continue to use new information technologies in their audit work,incorporate the original audit methods,enhance the auditors' ability to work,improve the quality of audit work completion,and improve audit work efficiency." In addition,China Internal Audit Association(hereinafter referred to as CIIA)conducted investigations on the internal audit informatization and internal audit development status in more than 30 provinces across the country in 2014,and released report on the development of China's internal audit informatization in the same year."China's internal audit information started from the 1990 s.After developing for 20 years,it has achieved initial success,some commonly used audit software is gradually gaining popularity." However,some administrative institutions lack the guidance of laws and regulations in the informatization period.Although the administrative institutions advocated and required informatization work,it was difficult to carry out the practice work,which led to the backward development of the internal audit informatization.January 12 th,2018,Auditing Department issued the "Regulations on Auditing Internal Auditing Work"(Decree No.11),requiring internal auditors to pay more attention to and develop their informatization capabilities while improving their internal auditing capabilities,in order to meet the needs of audit information development.At the same time,all units should strictly adhere to the recruitment standards of internal audit staff,increase investment in the training of internal auditors,and enhance the ability of internal auditors to conduct informatization.Therefore,based on the statistical analysis results of the internal audit information of the administrative institutions,this paper analyzes the difficulties and methods of the internal audit informatization in the development process,which promotes the construction and development of the internal audit informatization of the administrative institutions in China.The first chapter of this paper discusses the research background of internal audit informatization,and arranges the research ideas of the article accordingly.The second chapter reviews and studies the development of domestic and international auditing informatization,and analyzes and summarizes the existing research findings.The third chapter defines and distinguishes the internal auditing informatization and its related definitions,and discusses the theoretical basis of the article.The fourth chapter elaborates on the necessity of the internal audit informatization construction and constructs the development framework of the internal audit informatization.The fifth chapter introduces the results of the informatization investigation of internal auditing of administrative agencies in Jiangsu Province,and analyzes the survey results.The sixth chapter of this paper is about the investigation and statistics results of Jiangsu Province,and analyzes the reasons for the backward development of internal audit informatization,and proposes to solve the internal and external paths of the informatization development of internal audit of administrative institutions.Finally,the article concludes that although the development of the informatization of the internal audit of administrative institutions has achieved certain results,the informatization construction of the internal audit of the units under investigation is not yet mature,and there are many deficiencies in the development of informatization of internal audits.Public institutions need to improve their understanding of conducting internal audit informatization.