Application Research Of Continuous Auditing In Internal Auditing Under XBRL-GL Environment

In recent years,with the development of information technology,the continuous improvement of enterprise accounting information systems,the emergence of paperless transactions,the demand for financial data is constantly changing,and information users require enterprises to provide more timely and reliable information.Due to frequent financial fraud and fraud,the effectiveness of corporate internal controls is valued.It can be seen that the use of the traditional audit model in internal audit has been unable to meet the requirements of the times and the requirements of information users.Effective implementation of ongoing audits is critical.The emergence of XBRL technology has brought new changes to network financial reporting.The application of continuous audit technology in internal audit can provide real-time data information for information users,and can send audit report anomalies in time to reduce enterprise risks.Improve audit quality and efficiency.Therefore,this paper explores the problems and solutions in the internal audit continuous audit process under XBRL environment through the research on the internal audit of XBRL environment,and puts forward corresponding suggestions based on the implementation of Siemens continuous audit.First,this paper introduces the basic concepts and characteristics of XBRL and continuous auditing,and then analyzes the relevant theories of continuous auditing.Secondly,it introduces the application status,practical process and technical methods of continuous auditing in internal auditing under XBRL-GL mode.Thirdly,the article analyzes the advantages,problems and causes of continuous auditing in internal auditing,and proposes overall measures for management,environmental construction,personnel quality,standards and ideology for these reasons,and proposes specific from the technical point of view.Measures.Finally,the article uses Siemens as a case study,combined with the application of continuous auditing in the enterprise,analyzes the problems existing in the ongoing audit of the enterprise and puts forward practical suggestions.