Research On Digital Transformation Of Internal Audit In Big Data Environment

As the 14th Five-Year Plan period progresses,China’s economy and society are entering a digital transformation,with the emergence of big data,cloud computing,blockchain,artificial intelligence,mobile technology and other new technologies.Driven by worldwide technological revolutions and industrial changes,digital technologies are increasingly integrated into all aspects of economic and social development,causing radical changes in the way humans produce,live and manage society,which have a profound impact on the audit environment,audit objects and audit methods.Internal audit should construct a digital audit platform,foster the digital augmentation of the internal audit system,and urge audit technicians to actively investigate the digitalization and intelligence of the entire audit process,utilizing digital technologies such as big data,artificial intelligence,and blockchain.In China,however,the development of digital transformation of internal audit is confronted with certain issues,such as unequal growth,a lack of comprehension of theoretical studies on the formation of digital transformation of internal audit,and inadequate coverage of data sharing.This paper,based on a research backdrop,employs literature induction and case study approaches to analyze the development literature,both domestically and internationally.Internal control theory,process reengineering theory,and information management theory are employed as a guide to initiate a theoretical analysis of the digital transformation of enterprise internal audit.It includes the necessity of digital transformation,the realization path,the key aspects that should be paid attention to,and the current challenges faced.Beginning with S Power Company as a case study,this paper delves into their basic situation,analyzing the issues and motivations prior to digital transformation,and delving into their internal audit digital transformation process planning.Additionally,the paper proffers some ideas for optimization and enhancement.in response to the challenges faced by the digital transformation of the enterprise:cultivating a high-quality team of auditors;developing a long-term strategy for internal audit of big data:improving the data governance guarantee mechanism;and building a digital audit system based on the integration of industry audit.It is expected to serve as a reference for S provincial electric power company and other enterprises of the same type,and combine with reality to orderly carry out digital information construction,actively promote audit digital transformation,and build out a digital audit system for enterprises that is compatible with the needs of the new era.