The Design And Implementation Of Sox Internal Audit Management System

Audit work, is the key work of the state-owned large and medium-sized enterpriseswhich can be the confirmation of the business activities related to policies, plans,procedures, laws and regulations to follow the situation and process specifications.Existing audit work involve internal audit, external audit and other cooperative auditwork. The number of audit document is quite big and the technological process is quitecomplex. Most of the audit work totally dependent on manual, the work efficiency islow and the running program is difficult. In order to further strengthen the integrity,validity of the internal control system, also efficient audit and perfection theaccumulation of knowledge, promoting the internal audit work to normalization,systematism and modernization, meet the requirements of audit assignment, we shouldestablish the SOX (Sarbanes-Oxley Act) Information Management System.The establishment of SOX（Sarbanes-Oxley Act）Information Management Systemcan bring us the following benefits:(1) Focusing on process by system mode: By meansof SOX Information Management System, We can focus on internal control and auditprocess by the system, guarantees all internally piloting and internal audit work proceedby contract definitions.(2)Quick positioning and analyzing problem: System willreal-time online monitoring and management all the control points and businessprocesses in a systematic way, when having risks, system will linkage to the relevantresponsible persons, improving the problem positioning, analyzing, and respondingspeed.(3) Conveniences for audit organizations to respond：Through the historical auditsystem, the information management system can convenient organize of the auditprocess, simplify the steps of audit, and provide an outline of the guide to action.In this thesis, the main content includes: Firstly, by analyzing the process,conception, and status at home&abroad of the SOX internal audit, elaboration anddecomposition the study of paper. Secondly, through the research of internal businessprocesses and audit element, clarify system architecture and requirements. Using UMLUnified Modeling Language constructs the technological process, target and data of theSOX internal audit management system. Through the preliminary and particular design of the software engineering, ORACLE as the database, using J2EE model to code.Finally, the system is tested and conducted internal trial run. The results of this thesiscan help the state-owned large and medium-sized enterprises to standardize their SOXinternal audit process, solving practical problems in the internal audit, have a highervalue in use.