Research On The Application Of Continuous Auditing In The Internal Audit Of X Bank

With the high development of information technology,enterprise's informatization level continuously improves.Meanwhile,in face of expanding scale of the enterprise,traditional internal audit shows its inadaptability gradually.In a rapidly changing era of information explosion,the inherent time-lag defect of traditional internal audit makes it difficult to meet the users' demand of timeliness.As the combination of the traditional internal audit and the modem information technology,continuous auditing makes up the defect of traditional audit to some extent.It satisfies the increasing demand of timeliness,which improves both the efficiency and effectiveness of internal audit at the same time.This paper takes the X Bank as the object of study.It analyses the problems in the internal audit of X Bank from the angle of audit model,information timeliness and system construction.Also,it discusses how the continuous auditing can solve these problems effectively and promote the overall quality internal audit.In the end,we come up with some advises to optimize the application of continuous auditing in X Bank from the aspect of audit conception,system construction and talents management.It is expected that this paper can not only provide some references for the future development of internal audit of X Bank,but also can get more focuses in the field of internal audit,which leads to more attention to the future development of internal audit informatization.