Research On Informatizaion Transformation Of Internal Audit In The Context Of Big Data

Since the State Council issued the Opinions on Strengthening Audit Work in 2014,“Big Data Audit” has frequently appeared in various domestic journals.The document requires that “auditors should constantly use new information technology in the audit work,combine the original audit methods,enhance the auditor’s work ability,improve the quality of audit work,and improve the efficiency of audit work.” It is pointed out that auditors should comply with the “Big Data trend”,apply the big data technology and working methods to the original audit mode and ideas.In August 2018,the auditorgeneral Hu Zejun delivered an important speech at the centralized training of audit institutions nationwide,pointing out that the current audit informatization had to solve the problem of "seeking effect from informatization,seeking resources from big data",which has laid the foundation for the future informatization construction of audit institutions,and pointed out the direction for the further development of audit informatization by how young cadres play a role in the informatization construction.In fact,however,due to the limited informatization level of enterprises themselves,the lack of attention to audit activities and the insufficient professional quality of employees,the level of audit informatization of enterprises is uneven,and the construction of audit informatization is different.It is difficult for enterprises to conduct big data audit program.The decoupling of theory from practice is serious.In view of the above problems,we analyze the impact of big data on the traditional audit informatization mode,investigate and summarize the factors affecting the transformation of enterprise audit informatization,evaluate its impact on the transformation program design and implementation,and design a scientific and reasonable transformation program to help enterprises complete the adaptive transformation of audit informatization,laying a foundation for the realization of big data audit.The literature research method is used to identify and summarize the influencing factors of enterprise audit informatization transformation under the background of big data,and the questionnaire method is used to clearly identify and verify the impact of the factors on the implementation of enterprise audit informatization transformation.Based on the analysis results of the questionnaire and combined with the characteristics of big data and relevant theoretical knowledge of project management,a set of relatively scientific and feasible big data audit informatization transformation scheme is designed for large and medium-sized enterprises,and the scientificity and feasibility of the scheme is verified by N company’s internal audit informatization transformation case.As a result,we believe that factors such as enterprise organizational structure,enterprise informatization level,relevant company policies,attention level of leaders,available resources and quality of practitioners will have an impact on the informatization transformation of big data audit.Enterprises should combine the characteristics of big data and their own situation when formulating audit informatization transformation plan and design a transformation plan that fits the current situation of enterprises.The interaction of factors should be also considered in the formulation and implementation of the program.Enterprises should fully evaluate the impact of various influencing factors on the design and implementation of the transformation plan and make appropriate adjustments and modifications to the theoretical plan and the audit informatization framework,so as to make the transformation plan more in line with the enterprise’s own situation and the development needs of the audit department and improve the efficiency and effect of the audit informatization transformation.Finally,the success of the transformation is inseparable from the scientific transformation path and necessary risk control.The evaluation of the transformation results can obtain the evaluation of the whole process of the program and provide help for the future development and update.