| The development of the information age has changed the business management model of the enterprise in many ways.On the one hand,it is more and more common for enterprises to use information technology to replace manual in the process of business management.On the other hand,the information of all links in the process of business management is basically presented in the form of data.Massive Data.This change makes Jiangxi Mobile’s internal audit work face the challenge of working method innovation.Judging from the requirements and expectations of the group company and the company’s management for internal audit,audit supervision needs to shift from ex post to ex ante,from partial to full,and from defense to active control.Faced with new high requirements,faced with a huge amount of data and diverse data types,traditional audit methods have been unable to fully meet the current needs for internal audit.In recent years,there have been many studies on big data and continuous auditing,but most of these studies have stayed at the level of theoretical research.For Jiangxi Mobile,there are fewer experiences and cases that can be directly referenced.This paper takes China Mobile of Jiangxi province practical exploration of continuous audit using big data technology as the main line,and through the study and analysis of practical cases,concludes a set of universal continuous audit methods.The thesis research is mainly divided into the following steps.First,the main problems and contradictions currently faced by Jiangxi Mobile’s internal audit work were identified through a questionnaire survey method.The feasibility of Jiangxi Mobile’s continuous audit using big data technology was analyzed through personnel interviews and IT system survey methods.The study of data theory is mainly based on common big data mining algorithms,such as association analysis,classification analysis,cluster analysis,user portraits,etc.,and analyzes what role these algorithms can play in continuous auditing.Finally,through different business areas,Four typical cases are explained in detail according to the business risk assessment,business process traversal,data mining and modeling,and output of results.On the one hand,the model results are output,and on the other hand,a set of general continuous audit methods are summarized.By describing the continuous audit practice cases in different business areas,the paper clearly and thoroughly presents the entire process of continuous auditing using big data technology.The modeling steps are clear and the model content is detailed.The researched big data continuous auditing methods and completed The specific model content of the modeling can provide certain reference value to enterprises with similar business models. |
