Research On Internal Audit Information Model And Application Of Listed Companies

The development and application of information technologies such as the Internet,the Internet of Things,and Cloud Computing have gradually penetrated into various industries and fields,and become the main driving force of economic development and social progress,greatly affecting the development of the company.As an important part of corporate governance,great changes have taken place in the audit objects and methods of internal audit.The promulgation of the "Regulations of the Audit Commission on Internal Auditing Work" in 2018 highlights the importance attached by national audit institutions to internal audit,the application of information technology has become an inevitable choice for companies to carry out internal audit work.However,the level of internal audit informationization of companies in different industries and regions in China is quite different,and there are certain difficulties in the construction process.The promotion of the internal audit informationization mode theory will help promote the development of the company's internal audit informationization and improve the overall internal audit informationization level of the society.How to use the theory of internal audit informationization mode to construct the company's internal audit informationization and solve the problems in the application process has become a problem to be solved in the process of the company's internal audit information construction.This paper has sorted out the literature of relevant fields at home and abroad and the theory of internal audit informatization,and systematically summarized the concept,objective,application framework and application conditions of internal audit informatization mode.Taking the internal audit informationization mode as the breakthrough point,analyze the target of the company's application of internal audit informatization mode,the application framework of "1+2+1" and the operation mode,and expounds the application effect of the internal audit informationization mode of the case company,such as improving the quality and efficiency of audit,improving the level of audit management,improving the level of application of audit results,and improving the level of risk management.It also analyses the problems that exist when the company applies the internal audit informatization mode,including the immature development and construction of audit information system,the problem of"information island" and the shortage of professional compound talents.In view of the existing problems,this paper puts forward some countermeasures and suggestions for the application of internal audit informationization mode,including making the application plan of internal audit informatization mode,improving the audit information system,and strengthening the training of internal audit professionals.Finally,the conclusion is drawn that using the theory of internal audit informationization mode can help to improve the quality of internal audit informationization construction and promote the in-depth application of internal audit informationization.This paper analyses the overall situation from specific cases,solves the practical problems existing in the application of internal audit informatization mode of the company,and puts forward some countermeasures and suggestions for the application of internal audit informatization mode of listed companies.This paper mainly carried out the following innovations:From the research content,there are many research theories on the informatization of internal audit in China,but the research theories concerning the informatization mode of internal audit are scattered.This paper systematically summarizes the concepts,objectives,application framework and application conditions of the informatization mode of internal audit,and enriches the relevant theories on the informatization of internal audit;From the perspective of research,this paper takes the theory of internal audit informatization mode as the breakthrough point,based on the"1+2+1"application framework,operation mode and application effect of the case company's internal audit informationization mode,analyzes the practical problems in the application of internal audit informatization mode in case companies,puts forward countermeasures and suggestions,which will provide some guidance for the construction of internal audit informatization of listed companies in China.