Research On Internal Audit Application Of S Company’s Sales Business Informatization

"Informationization" is absolutely a hot word nowadays,and the development of information technology has spread in all aspects of our lives.In this context,the amount of data information generated by the daily production and sales of large companies is a huge number.This is a great challenge for the internal audit work of the company.Traditional internal audit sampling has too much randomness to meet the needs of self-supervision of large enterprises.If enterprises want to be the leader in the competition,they must innovate in internal audit.Introducing information-based internal audit is the result of market environment and internal demand.Taking information-based internal audit as the research object,this paper lists the research conclusions of domestic and foreign scholars in this regard.This paper sums up the meaning and characteristics of information-based internal audit,and explains the basic theories involved in information-based internal audit,namely "internal control" theory,"principal-agent" theory and "management information system" theory.This paper chooses S Group,the first automobile sales group in China for several consecutive years,as an example of the application of information-based internal audit in automobile sales business.This paper studies the reasons why the group adopts the information internal audit,elaborates the steps and methods of using the information internal audit in the sales process,and the final result of the audit,that is,to recover 64 million sales losses for the group.In this application of information internal audit,we found that auditors lack professionalism,lack of pre-audit preparation,weak technical force,lack of risk early warning,lack of evaluation criteria and other issues.In order to make the information-based internal audit play a greater role in S Group,this paper puts forward some measures,such as training professional talents,unifying data standards,upgrading technical strength,improving risk management,and constructing evaluation system.To continue to improve the application of S company’s information-based internal audit,for the group to continue to develop the application of information-based internal audit provides guidance.