Research On The Value-added Path Of Internal Audit From The Perspective Of Big Data And Risk Management And Control

Enterprises are constantly facing a complex domestic and foreign environment,the impact of economic and market fluctuations.The risks are gradually complex and diversified.Risk management and control has become a major key to the sustainable development of enterprises.Enterprises should uphold the concept of comprehensive risk management,combine three powerful means of risk management,internal control and internal audit,and combine their own characteristics to establish and improve the risk control system covering the pre-event,in-event and post-event dimensions.At the same time,the in-depth development of enterprise informatization determines that risk management and control must be carried out under the environment of large data,and also must effectively utilize and manage large data resources and technology.Both theory and practice have proved that internal audit,as one of the elements of risk management and control system,can help organizations add value by fully participating in other elements,namely risk management and internal control field,while the support of large data makes internal audit value-added more effective.Based on the establishment of risk management and control system and the perspective of technological change brought by big data,this paper explores the value-added path and change of internal audit under the big data environment.By summarizing the research status in related fields,this paper finds that the relationship between risk management,internal control and internal audit is complex and can not clearly delimit the boundaries,but they all take risk and risk control as the core.Then,based on the background of big data fusion,the three methods are combined organically,which can realize the complete control of enterprise risk in advance,in the process and after the event.By studying the theoretical framework of enterprise large data wind control system,including objectives,content and its internal logical relationship,the closed-loop management system of risk management and control under the background of large data is finally formed.It is concluded that the large data wind control system is a complex system,and the research perspective of this paper is established.Under the theoretical framework of the large data wind control system constructed in this paper,a series of analyses are carried out on the technical support,path design,function mechanism and overall value of the value-added path of internal audit.It is proposed that the audit early warning mechanism should be constructed by promoting the integration of audit large data,building audit early warning mechanism based on large data technology,increasing risk control points of information system business process,and optimizing the level of audit resource management.Five specific ways to improve the auditor’s practicing ability to assist the effective landing of risk control system.And through two ways of creating profits for enterprises and reducing audit costs,we can realize value-added in three aspects: audit business content,audit subject ability and audit management,and ultimately realize the overall value of covering and supervising financial data of enterprises,improving audit quality,real-time monitoring risk,overall management of internal audit departments and ensuring audit data quality.Finally,this paper uses the case analysis method,taking the traditional manufacturing industry-large pure special steel manufacturing enterprise A Group Company as an example,to make a concrete case analysis of the value-added path designed in this paper.Based on the integration of internal audit,risk management and internal control,this paper puts forward how to solve the problem of risk management and control better based on big data from the perspective of combining theory with practice.The aim is to optimize the internal audit work by using big data,improve the level of enterprise risk management and control,and enhance the value-added effect of internal audit.