Research On Internal Control Audit Of Power Grid Enterprises In Big Data Environment

Judging from the development situation in recent years,the improvement of the level of information technology has produced large-scale data and information resources,and it has also become the main focus of attention in various fields of the whole society.The us government sees big data as the "new oil of the future".Nowadays,the Chinese government has increased its supervision of state-owned capital,and has formulated more complete management standards for power grid companies.Under the conditions of increased management risk,the scope of big data applications has also been fully expanded.Due to the huge amount of data information that has set up many obstacles for internal audit work,traditional internal audit has been unable to meet the audit requirements of the development stage of big data.Moreover,the internal and external environment of power grid companies has changed.In the research stage,G grid company was selected as the object of the case study,and the company’s internal control audit system was used as the research center.I hope that the research in this article can help domestic power grid companies to carry out internal control audit informatization in a big data environment Fully prepared.This article includes the following five parts:Firstly,is the introduction,which outlines the research background and significance,research content and methods,the extent of previous research on this topic at home and abroad,the possible innovation and deficiencies of this thesis.Secondly,it gives an introduction and research on basic concepts and related theories.Based on related concepts such as internal control and internal control audit,a brief overview of the impact of big data on internal control audit is provided.The third part is the current situation of internal control audit of G power grid,which based on the previous theory,it analyzes the current situation of internal control audit of G power grid company,including the introduction of system,methods,procedures and organizational structure.The fourth part is the analysis of the problems and causes of the internal control audit of the G grid under the big data environment.By studying the company’s internal control audit status,it is found that the internal control audit has the following specific manifestations:weak internal control audit information technology,professional quality of internal audit personnel Insufficient and imperfect big data analysis system.The main reasons for these problems are:backward corporate organizations and functions,backward internal control audit procedures and methods,and backward information thinking of the internal control audit team.The fifth part puts forward a targeted strategy on how G grid company should strengthen its internal control audit mechanism under big data environment.After analyzing the above problems and reasons,this article believes that G grid company internal control audit needs to have the following basic requirements:strengthen The effectiveness and timeliness of the data of the internal control audit system,increase investment in informatization,build an internal control audit process that suits the environment of big data,and accelerate the transformation of auditors.The sixth part is the conclusion of this paper.Combined with the problems in internal control audit of G grid company,it puts forward the basic requirements of internal control audit of G grid company under the big data environment,and designs the specific improvement scheme.And the future prospect of internal control audit in big data environment is prospected.