Research On The Informatization Construction Of Internal Audit In Big Stated-owned Enterprise Under Big Data Era

From the beginning of the financial revenue and expenditure internal audit,business oriented internal audit,management oriented internal audit,then developed to today's risk oriented internal audit.The goal of internal audit work has changed from error checking and fraud prevention to predict and control the risk.The application of "big data" in other fields has proved its strong ability to predict the future.The application of "big data" to our internal audit work can better complete the risk prevention and control of enterprise operation,and realize the goal of risk oriented internal audit at present stage.Therefore,the combination of big data and internal audit will be the main trend of the current internal audit informatization construction.The internal audit informatization construction of state-owned large enterprises is in a leading position in China,and the research on the internal audit information construction of large state-owned enterprises is typical and referential.This paper briefly reviews the domestic and foreign research on big data and internal audit information,combined with the characteristics of the era of big data,to find the new content of internal audit information construction of a big data era,then analyzed the current situation of information construction of large state-owned enterprises internal audit,concluded the typical problems of internal audit informatization construction of the state-owned large enterprises.Using the method of case to analysis the work of informationization of internal audit of company A,summarizing the problems existing in the informatization construction of internal audit in company A:1.The lack of standardized enterprise-class business systems;2.Data barriers,information island problem still exists;3.Internal audit information team aging,low quality,obsolete ideas;4.Insufficient data depth analysis capability,and pointed out the five points proposed measures,hoping for providing help to big stated-owned enterprises and other ownership enterprises.