Research On Digital Transformation Of CNOOC Internal Audit

The ’ 14 th Five-Year Plan ’ clarifies the vision and goal of internal audit and proposes to speed up digital development and build a digital China.China is accelerating digital development and building a digital China in the new era.In this context,the digital transformation of Chinese enterprises has become an inevitable trend.In the process of promoting the digital transformation of enterprises,the digital transformation of internal audit has been put on the agenda.The limitation of the traditional internal audit model is that it is difficult to break through the bottleneck of cloud system storage.It is urgent to innovate and change to adapt to the new technological environment and industrial development trend of the current era.The trend of internal audit towards ’ digitization ’ in the future is irresistible.At present,the digital transformation of internal audit in China is still in its infancy,and there is still a lot of space to improve and develop relevant theoretical research and practical operation.Through literature research and case analysis,this thesis integrates enterprise practice research into existing academic research,analyzes the development ideas,objectives,tools,data and paths of the digital transformation of internal audit,in order to enrich the relevant theories of the digital transformation of internal audit,which has strong theoretical and practical significance.Based on this,this thesis selects CNOOC as a case,analyzes and discusses the internal mechanism of its digital transformation of internal audit,and summarizes the successful experience of CNOOC ’s digital transformation of internal audit,hoping to help other enterprises carry out digital transformation of internal audit.This thesis first sorts out the research results of experts from various countries on the digital transformation of internal audit,and then studies the path and platform construction of internal audit digitization,and introduces the theoretical basis of this thesis.Based on these theoretical foundations,this thesis proposes to take CNOOC as the research object,introduce the background of CNOOC and clarify the reasons for choosing the case enterprise,including the internal audit structure,mode and overall layout analysis.Then the article further introduces the process of CNOOC’s internal audit digital transformation,and focuses on how CNOOC conducts the internal audit digital transformation from the aspects of ideas,objectives,tools,data,paths,etc.In addition,the article also focuses on the process of internal audit digital transformation and the experience and methods for reference from three aspects: the overall layout of internal audit digital transformation,the establishment of internal audit digital platform path,and the process of internal audit digital transformation.First,determine the overall development ideas and objectives of "1534",and create a platform,two systems,three clouds,four capabilities,and five improvement systems;The second is to build IT infrastructure,build group-level cloud platforms,transform maritime communication links and basic networks,and build an integrated data center for exploration and development;Third,take the ERP system as the core to build a comprehensive coverage of the Group’s management and control system framework;Fourth,carry out special audit of data base and adjust the deviation of business management system;Fifth,the combination of audit digitization and internal audit management system enables the whole audit process.The conclusion shows that : first of all,the level of enterprise digitization determines the level of internal audit digitization.CNOOC actively responded to the relevant national digital intelligence strategy,began to build digital oilfields in 2008,and made corresponding measures in the national strategic deployment of " integration of informatization and industrialization," " industrial digitization," " made in China 2025," " intelligent +." It can be seen that the overall digital transformation of enterprises can provide a good foundation for the digital transformation of internal audit.Secondly,the full coverage of audit digital platform is the key to the digital transformation of audit.At present,CNOOC audit digital platform is the only platform to open up the operation and management data of all business areas of the whole group.Therefore,when enterprises carry out the digital transformation of internal audit,they must pay attention to building a full-coverage audit digital platform.Thirdly,through the overall research on the digitization of CNOOC ’s internal audit,the digital transformation of CNOOC ’s internal audit needs to focus on the training of audit talents,and relevant talents can provide guarantee for the digital transformation of CNOOC ’s internal audit.Therefore,it is urgent to strengthen audit digital thinking and strengthen audit capacity building.