Research On The Digital Transformation Of Internal Audit Of Commercial Banks

The emergence of new technologies like artificial intelligence and big data,not only affects the economy,society and life,but also opens up a new way for the development of internal audit.Scientific and technological means lead the internal audit forward,big data thinking throughout the internal audit,become the development direction of internal audit.It is very important to implement the new development concept of audit,innovate the working mode of audit,accelerate the digital transformation of audit,give full play to the value of internal audit,and better serve the governance layer and management.The academic circle of our country has not formed the authoritative theory system of internal audit digitization transformation research,and and there are many problems to be solved in the practice of enterprises.In this paper,questionnaire survey method,case study method and normative research method are adopted.Based on existing theories and practical cases,the framework of internal audit digital transformation is designed,which has positive theoretical significance and practical value.Firstly,this paper summarizes the literature related to the digital transformation of internal audit and analyzes its necessity and feasibility.Secondly,it elaborates the theoretical basis of the article,namely,risk management theory,principal-agent theory and big data theory.Thirdly,the framework of internal audit digital transformation is designed from the overall level,data level,technology level and application level.The overall level requires that the organizational structure should be coordinated,personnel training should be in place,and system security should be guaranteed.Data level includes database and computing power;The technical level includes basic technology and application tools;Application level emphasizes the construction of internal audit digital application platform system and application scenarios.Based on the designed transformation framework,commercial Bank Z is selected as a case study and analysis.Firstly,questionnaires were set up on the implementation,existing problems and optimization suggestions of the digital transformation of internal audit in Z commercial bank to analyze the implementation and existing problems of the digital transformation of internal audit in Z commercial bank,including the implementation of the new concept is not in place and the shortage of compound talents.Data quality is uneven,caliber is inconsistent,access channels are limited;The application of new technology is not in place,the audit model is not perfect;The audit platform is not mature and the audit results are not applied in place.Then,the promotion strategy of digital transformation of internal audit of commercial banks should be formulated.At the overall level,the direction of digital transformation of internal audit should be clearly defined,the implementation of science and technology,and the cultivation of compound audit talents.At the data level,we should improve data quality,clarify data property rights,and protect data security.At the technical level,we should study advanced technology,perfect audit model and develop audit software.At the application level,we should strengthen the construction of audit platform,the construction of audit scene and the application of audit results.The innovation of this paper lies in that it first designs the framework of the digital transformation of the internal audit of commercial banks,enriching and improving the relevant theories and academic achievements.Secondly,questionnaire survey and case analysis were carried out on the implementation of digital transformation of internal audit in Z commercial Bank,problems were found and targeted measures were proposed.The organic combination of theoretical basis and practical case has positive practical value for the digital transformation of internal audit.