Research On The Internal Digital Audit Of State-owned Enterprises

To carry out fell flat General Secretary Xi Jinping’s important indicator spirit about promoting the development of digital economy and real economy integration,implement the party central committee and the State Council on deepening of a new generation of information technology and manufacturing integration development,create new advantages of digital economy policy decisions,such as state-owned enterprises active layout digital transformation.It provides a fundamental basis for promoting the healthy and rapid development of China’s digital economy in the new journey.Actively layout the digital transformation of state-owned enterprises.However,the key to the digital transformation of state-owned enterprises is the digitalization of internal audit.The internal digital audit of an enterprise should be from the traditional audit work technology to the digital technology based on the combination of big data,blockchain,AI intelligence,cloud computing and the Internet.Through the implementation of internal digital audit,it is found that internal auditors are not professional enough,and data sharing is not popular.Today,with the rapid economic development,state-owned enterprises pay more and more attention to the internal audit department,which makes auditors take on more responsibilities and missions.Digital Audit by using the digital audit platform,the audit can not only improve the audit efficiency of internal auditors,but also connect the businesses of enterprises to obtain more comprehensive information and make the audit more accurate.However,the research on internal digital audit of state-owned enterprises is in the primary stage of development,so many internal auditors of state-owned enterprises are constantly exploring and learning.This paper takes the application of digital audit in state-owned enterprises as the breakthrough point,and combs the digital audit mode in detail.Digital audit application and digital audit system construction,expounds the basic theory of digital auditing,and analyzes the current situation and key points of digital audit in state-owned enterprises with course remake principle.message system principle and system analytical principle as the theoretical support of the whole text,and clarifies the audit process and operation mode within state-owned enterprises.On this basis,taking AG Group’s internal digital audit as a case,the application of AG Group’s digital audit is analyzed,and it is found that although the audit efficiency is improved,the resource allocation is optimized and the audit quality is improved during the implementation of digital audit,many problems such as imperfect lack of digital audit system,development of data zone,construction of digital audit,in-depth integration of audit and business system,mismatch between audit personnel quality and digital technology are found,and the reasons of question are analyzed.Then,according to the case analysis,it puts forward to improve the audit system and strengthen data governance,strengthen data governance,optimize the use of digital auditing,reinforce the construction of the industry-audit integration system,and fortify the digital audit team.The research of this paper provides a new idea for the implementation of internal digital audit of state-owned enterprises,promotes the better integration of internal audit and digital technology,and promotes the construction and development of internal digital audit of state-owned enterprises.