Research On The Construction Of Value-Added Internal Audit System Under The Background Of Big Data

The basic purpose of enterprise activities is to seek the increment of enterprise value,that is,value maximization.All resources and activities of the enterprise should be carried out around this goal.As an important link of corporate governance,the society and enterprises pay more and more attention to the value-added role of internal audit.In May 2018,the first meeting of Audit Commission of the CPC Central Committee pointed out that internal audit should adhere to the strong audit of science and technology,strengthen the application practice of technology in audit supervision,seek resources from informatization and efficiency from big data,and actively expand the application of digital technologies such as "Internet +",cloud computing,big data,artificial intelligence and blockchain in internal audit work.Under the background of big data,with the general informatization of enterprise value chain,enterprise operation is more complex than before,and the volume of corresponding data keeps expanding,which is followed by the increase of risk.Traditional internal audit working methods and technical means can no longer keep up with the needs of enterprise development in the new era.Big data technology plays a crucial role in realizing value-added audit.The background of big data also provides more space for internal audit to participate in value creation and more paths for effectively increasing enterprise value.This paper uses the literature review method to sort out the current literature on value-added internal audit,value-added approach and big data internal audit,and summarizes the relevant theories.Based on the theory of fiduciary responsibility and value chain,the application of case analysis method takes X company as the research object,takes the construction of its value-added internal audit system as the goal,conducts a single case study,and analyzes the transformation basis and existing problems of X Company’s value-added internal audit system from four perspectives of organizational structure setting,system establishment,audit information system and business process construction.In view of the existing problems,this paper studies the construction of value-added internal audit system in X Company under the background of big data based on the concept of big data audit,evaluates the application effect of this system,and puts forward relevant safeguard measures from three aspects:establishing value-added orientation,improving the comprehensive quality of auditors,and encouraging internal auditors to promote audit suggestions.Under the background of big data,the construction of value-added internal audit system is to explore new ideas of value-added ways of internal audit.In order to improve enterprise value,internal audit functions should be shifted from traditional control and supervision to internal management services,and internal audit should focus on analysis and evaluation rather than control and supervision.Building a valueadded system of internal audit can not only improve the efficient and high-quality development of internal control,but also improve the utilization efficiency of internal control.It can also make internal control play an additional role,so as to promote the sustainable,healthy and stable development of the company.This paper will combine the theory and practice of internal audit value increment to provide guidance for the practical work of internal audit value increment.