Research On The Internal Auditing Informationization Construction Of ZGDJ Group

With the full arrival of the era of “Big data,intelligence,mobile internet and cloud computing”,more and more enterprises are building and applying information systems,and the application fields are also expanding.Internal auditing is responsible for the important functions of enterprise management supervision.It has also undergone tremendous changes in auditing objects,auditing techniques,auditing processes,and auditing management.The traditional auditing model is gradually developing into an informationized audit that matches the information environment mode.Government auditing,social auditing,and internal auditing are all moving toward the informatization auditing model,especially the internal auditing model of large state-owned enterprise groups.In the process of transition from the traditional auditing model to the modern auditing model,opportunities and challenges coexist.This requires that state-owned large-scale group enterprises should further increase investment in the construction of audit information.Therefore,in order to adapt to the current informationization environment,it is imperative to speed up the construction of information technology.Although information technology can make up for the shortcomings of the traditional audit mode to a certain extent,it brings a lot of convenience to the auditors.At the same time,the emergence of the information-based audit mode also brings many difficulties and challenges to the auditors.How to give full play to the advantages of using auditing informationization and solve the problem of restricting the development of audit informationization has become an urgent problem that the state-owned large-scale group enterprises need to solve in the process of constructing internal auditing informationization.This study takes the internal auditing informationization as the starting point,reviews and reviews the research status of internal auditing and audit informationization at home and abroad,defines the meaning of internal auditing system and informatization,and combines its own work experience with internal audit institutions.The development status of internal auditing of ZGDJ Group was introduced in four aspects: setup,staffing,audit scope and audit implementation process.It was found that there were confusions in audit responsibilities,frequent auditing,limited audit scope and focus on post-event audit.Taking into account the comprehensive nature of the audit information system,under the premise of sorting out the main business processes,the functional and non-functional requirements of the ZGDJ Group internal audit system were comprehensively analyzed and the system logic model was constructed,followed by the system transaction.the pages and functions of the audit information system were designed,including: audit homepage,leadership view,comprehensive audit management,audit operation management,and standard library.At the same time,based on the particularity of ZDGJ Group's auditing business,a stand-alone offline audit information system was developed.Finally,measures to ensure the effective implementation of the information system were proposed,including staff training,The clarification of information audit regulations and systems,the improvement of performance management systems,and the timely introduction of cloud audit technology,and other suggestions to meet the internal audit department's needs for information systems.The audit information system constructed in this paper has a great improvement effect on the internal audit department's division of duties,audit scope,focus on post-event and rectification problems,and also provides reference for the development and construction of audit information system for large-scale group enterprises.