Research On Internal Audit Informationization Of Enterprise A Based On Data Mining

In the context of the rapid development of information technology,more and more enterprises are engaged in the construction and application of information systems,and the application fields of information technology are also expanding.This change also promotes the transformation of auditing methods.The traditional audit methods currently in use,such as manual audits and sampling audits,have shown signs of backwardness.Due to the impact of the epidemic,on-site audits have been hindered.Internal audits can only be carried out through off-site audits,which makes people urgently needed A new way to complete the related audit business.Therefore,it is very necessary to study how to use computers to replace manual audits more efficiently,so that people can get rid of the shackles of repetitive business and devote themselves to other auditing value-added services.Through researching related literature,it is found that data mining technology can mine valuable information from massive data and find potential laws in complex data.Combining data mining with internal audit can help improve the timeliness of auditing,reduce audit costs,and improve auditing.value.Based on the above research,this paper selects an engineering construction company A company as the case study object,based on the principal-agent theory,capital preservation theory,total quality management theory and information asymmetry theory,through analysis of the internal audit status of A company,found it There are the following problems: unable to dig deeper into the value of data;existing internal audit work is difficult to comprehensively assess risks;the scope of audit is limited.In response to these problems,this article proposes to introduce data mining technology to reform A company’s internal audit information,from the perspective of A company,proposes to use separate modular technology for internal audit information system construction,and design A company’s internal audit application based on data mining technology System,with the help of outlier detection and analysis of A company’s sales audit data,from the audit preparation phase,audit implementation phase,audit report phase,and audit follow-up phase to conceive how data mining technology will be applied in company A’s internal audit,and it is expected that after the introduction of data mining technology can:(1)promptly prompt the occurrence of abnormalities and potential risks;(2)promote the increase of internal audit value;(3)reduce audit costs.In addition,this article also proposes safeguard measures for the construction of internal audit information from three aspects: rules and regulations,data quality and internal talent training to ensure the smooth introduction of data mining technology.It can be seen that data mining technology meets the requirements of the country and the government,and its operability and real-time monitoring can effectively enhance the information management of company A’s internal audit and promote the enhancement of audit value,which has certain practical reference significance.