Research And Practice Of Digital Auditing Of Power Grid Engineering Projects

China’s national economy has been developing rapidly in recent years,so has the construction of State Grid Corporation of China.With the gradual expansion of investment scale,the power grid corporation also pays more attention to the role of internal audit of its engineering projects,which has become an important guarantee for managing enterprises according to law and standardizing enterprise management,and plays an important role in supervising fund use efficiency,efficiency and control wind The important role of insurance.Power grid project has the characteristics of large overall investment,large number of projects,scattered project area,massive information,complex data association and so on,which add a lot of audit challenges to auditors.However,the growth rate of the company’s auditors can not catch up with the increase of business,so it is urgent to find new methods to improve efficiency.In addition,with the on-line operation of various information systems of State Grid Corporation of China,a large number of business data have been accumulated.Ignoring these data is also a waste of resources.Digital audit,a new audit mode,can perfectly combine the full use of data resources and the improvement of audit efficiency.It is also an ideal way to solve the difficulties of internal audit.This paper first analyzes the problems faced by the project audit of power grid enterprises under the existing audit mode.Aiming at the problems faced,this paper systematically expounds the new audit mode of digital audit,compares this mode with the traditional mode,expounds the influence of digital audit on the audit of power grid projects,and then discusses the necessity of digital audit application in the audit of power grid projects Sex and feasibility.Secondly,it expounds the core method of digital audit,according to the audit needs,combined with audit experience,with the help of the business system involved in the audit content,using SQL,excel advanced functions and other data processing tools to summarize and abstract the data to be analyzed,and establishes the data analysis model.Through the analysis of audit data,according to the project management system and the management characteristics of each stage of power grid project,combined with the relevant project management information system,the application logic of digital audit method in each audit management stage of power grid project is discussed,so as to achieve the organic combination of digital audit method and power grid project audit.Finally,the feasibility of applying digital audit method to power grid project audit is verified by an example.