Research On The Application Of Continuous Audit In The Internal Audit Of S Power Grid Corp

In recent years, with the rapid developm ent of computer network technology, inform ation technology and accounting information, investors and managers are increasingly concerned about accuracy and timeliness of financial info rmation, therefore, the traditional mode of internal audit must keep pace with the times and meet the needs of investors and operators, to cope with the impact and challenge. As a new auditing mode, continuous auditing highly integrate modern information technology.The electronic data is in a tim ely connection and interaction between the audit staff and the audited units at the moment when the event occurs through the network.This way can overcom e the shortcomings of lag, realize the real-tim e examination and evaluation of the audit item s, improve audit efficiency and fully play the role of audit. Therefore, The research is of great significance for analysis of continuous auditing application in Chinese enterprises.This paper uses the m ethod of combining theoretical analysis and case analysis, firstly reviews discuss on continuous auditing of the domestic and foreign scholars, then defines the concept, summarizes the six major advantages of characteristics of continuous auditing,and continuous audit objectives, scope,technical approach, dem onstrates the necessity and feasibility of the implementation of continuous auditing of internal audit work in the enterprises of our country. On this basis, taking the s Power Grid C orp as a case, the paper consider the information construction、internal audit and audit of information work, analysis the dif ficulty of applying cont inuous audit in internal audit work, and the principles, basic ideas and goals. Finally sum up the experience of continuous auditing implementation of s Power Grid Corp, combined with China’s present situation of internal audit and enterprise informatization construction, put forward commendations to promote the use of continuous auditing in Chinese enterprises.