Continuous Auditing Within The Group. Of Xbrl Environment

Into the 21st century, with the size of the company continues to expand, more and more intense competition between companies, the company's managers will increasingly high demand for information, not only in the quantity of information, but also in The quality of information on the timeliness of information management, reliability and relevance of more and more attention. In recent years, frequent outbreaks of the West are engaged in corrupt financial statements, risk management, control events, such as China Zhengbaiwen, Yinguangxia, China Aviation Oil (Singapore), etc., United States, Enron, WorldCom, Fannie Mae and Freddie Mac, Lehman Brothers. Large number of cases shows that the traditional internal audit increasingly unable to meet the requirements of the internal management of the company.In today's information technology conditions, the new concept of continuous auditing can be well applied to internal audits. Continuous internal audit of the Group not only can realize the sharing of information between headquarters and subsidiaries, information exchange, a subsidiary of the financial position, operating results and other financial information can also be a very high speed feedback to the group headquarters, to facilitate better management of stand high-level decision-making to make good for business; and internal audit to achieve continuous risk warning, appeared for the subsidiaries operating risk, financial risk, internal audit will be continuously greater volatility in the corresponding indicators reflect, and then in the form of audit report inform management.Based on this, for the current domestic situation, the continuous internal audit in the application of our research enterprise is necessary. This paper studies XBRL environment of continuous auditing in the Group internal applications, including intra-group continuous audit of the theoretical foundation and technical background analysis, XBRL environment group within the continuous auditing of the overall design, and system main modules of code implementation, and use test the actual data availability and effectiveness of the system.However, the paper also has some disadvantages: First, since the company XBRL instance document data capture difficult, leading to promote the use of the system and not immediately; Secondly, the enterprise risk early warning system indicators of the composition of various elements not thorough enough, some settings may be specific targets defective; Finally, the study did not have the whole process of encoding to achieve continuous auditing, which we have yet to be resolved in future studies.