Design And Application Of Audit Indicators For Information System Of Z Enterprise Financial Sharing Center

With the continuous development of information technology,the application technology relying on it has been fully promoted in all walks of life.Financial sharing,as a mature management tool,can achieve business standardization and process,which has been widely used in large enterprises in recent years.As a large construction enterprise,Z enterprise has global business distribution.The traditional financial management mode of grade-by-level authorization,grade-by-level and project-by-project accounting can no longer meet the daily management of the enterprise.Therefore,it is the first enterprise to develop and build a Shared center project in the construction industry.However,information technology brings us more convenience and efficiency,and at the same time,it also creates uncontrollable system risks.Information system audit is the process of reviewing and evaluating the security,reliability and effectiveness of information system by using audit technology,which can effectively prevent and solve the risk of information system.However,the preliminary investigation found that the management of Z enterprise did not have enough understanding of the risks caused by the information system,so it did not conduct enough information system audit in the financial sharing center to avoid possible risks.Taking the financial sharing center of Z enterprise as the research object,this paper firstly expounds the concept and mode of financial sharing,the development and content of information system audit,and the concAept and application of analytic hierarchy process,and analyzes relevant researches at home and abroad.It provides theoretical support for the overall framework construction of the indicators of the follow-up financial sharing center information system.Then,by collecting relevant data,field investigation and interview,the development status,organizational structure and management system of the financial sharing center of Z enterprise were analyzed,and the audit requirements of the applied control and general control were elaborated.Secondly,the information system audit index framework of the Shared center should be constructed in combination with relevant audit specifications,such as "information system audit guidelines audit" and "no.2203 internal audit specific criteria--information system audit".The analytic hierarchy process(ahp)is used to give weight to the indexes,and the audit indexes of the financial sharing center information system are established.The practicality of the indicators is verified byusing the newly established indicators for audit.In the financial sharing center,through the construction of information system audit indicators in line with the national,industrial norms and the status quo of enterprise development,we can solve the problems of information system audit when there is no relevant norms can be used as a standard and audit results are difficult to quantify evaluation.It is also applied in the information system audit of the financial sharing center of Z enterprise to ensure that the information system audit index system established in this paper can be used in the actual operation to ensure its effectiveness and practicability.The construction of the index system can further improve the quality of the information system during the audit and reduce the cost,and further improve the construction of the enterprise financial sharing center from the general level and application level,to provide reference for other financial sharing center in the high-speed construction of the information system audit,improve the management level.