Research On The Application Of A Power Supply Company's Auditing Information System

As the part of the company's internal economic management,internal audit is an important mode of the company's self-regulation,which adopts systematic and standardized methods to manage and control the risk of the company.In the meantime,the internal audit also makes an effective evaluation of the company's governance procedures,which is of great significance to help the company improve its operational efficiency and realize the value added of the company.In the face of increasingly complex economic activity and the popularity of accounting informationization,significant changes have taken place in the focus,mode and content of internal audit work.As for those companies,how to combine their own characteristics,use the informationization means to achieve internal auditg goals and promote the development of the company's internal audit informatization has become the issue that the company must face.Based on the research of the internal audit information system,this thesis introduces and analyzes the internal audit information system and its application of the company A,which combined with the characteristics of the power supply company's internal audit.At first,the thesis introduces the background and significance of the research,and studies the domestic and overseas relevant literature.Then,the thesis combines the content of the internal audit information system and power supply company's internal audit.Moreover,it analyzes the company A' s basic situation,the function and structure of the internal audit information system,and studies the specific application of the internal audit information system of the company A in the audit work.Through the analysis of the cases,this thesis summarizes the five existing problems in the internal informatization of the company A.First,there is a lack of risk assessment in the pretrial preparation stage.Second,the audit implementation stage function needs to be perfected.Third,the audit type difference is not reflected in the audit process.Fourth,the compound audit talented person troop is not complete.Fifth,theapplication of audit results needs to be improved.In view of these problems,this thesis puts forward five relevant suggestions.First is to improve the risk assessment in the pre-audit preparation stage,including broadening and improving the access to audit data and the overall link of risk assessment.Second,the three functional points should be added in the implementation stage of the audit integrated management system: generating economic indicators,executing analytical procedures and summarizing the implementation of the audit task list,should be added.The third is to set up a differentiated audit process and try to add the special audit process of engineering project audit,marketing audit and even economic responsibility audit in the integrated management system of audit.Fourth,strengthen the internal audit team construction,focus on training compound audit talents.Fifth,pay attention to the use and supervision of the internal audit results,set up special personnel to track the rectification of problems,publicize the internal audit results and improve the accountability mechanism.