Study On Optimization Of Digital Internal Audit System Of Group B Based On Risk Prevention And Control

In recent years,with the rapid expansion of e-commerce and online retail industry,the living space of traditional retail enterprises has been seriously squeezed.As a result,traditional retail companies are eager for changes and have started digital transformation to find a breakthrough.Traditional internal audit faces many challenges because it cannot meet the complex requirements of the new situation and starts to change audit thinking and create new audit methods to adapt to the new audit environment under digital transformation.In the context of the big data era,the development of digital audit has become inevitable,so what can the establishment of a digital internal audit model bring to the enterprise,what difficulties will the enterprise face,and how to further optimize the digital internal audit system.Group B is a traditional retail enterprise in Hunan province,which has been exploring the path of digital transformation for a long time and its representative.In the process of Group B’s digital transformation,the maladaptive nature of Group B’s traditional internal audit slowly comes to the fore,so the internal audit department of Group B began to explore and establish a digital internal audit model,and built a big data audit model by using big data technology to adapt to the internal audit work in the group’s digital transformation environment.Based on this,this thesis takes Group B as the research object,and elaborates and analyzes the digital internal audit of Group B based on field research and theoretical analysis.Through the study,it is found that digital internal audit can not only improve the efficiency and effectiveness of audit,but also optimize risk management as well as promote anti-corruption and anti-corruption.However,the development of digital internal audit has also faced and generated many issues that deserve further consideration by internal audit departments and enterprises.In the process of applying the digital internal audit model to solve problems,Group B revealed some possible problems.Firstly,the fluidity of the data is poor;secondly,the prevention and control of risks is mainly post-facto error detection and fraud prevention;again,digital audit does not achieve full audit coverage;and finally,internal auditors cannot meet the demand for the continued development of digital internal audit.Therefore,the author believes that Group B should develop new internal audit principles to adapt to the internal audit business under big data,while continuing to optimize the construction of the audit information platform,continuously improve the risk model,strengthen the flow of data,achieve full audit coverage,and build an industry-audit integration model to optimize the internal audit model.It is hoped that the exploration and analysis of this typical case of Group B can bring some reference value for the construction and optimization of digital internal audit model in other enterprises.