Research On Application Of Enterprise’s Informationalized Internal Auditing

With the rapid development of information technology,information system is widely used in enterprises,and the information infrastructure is becoming more complex. This paper respectively from the audit object, audit scope, audit methods and audit risk, analyzes the influence of information environment of enterprise internal audit.The traditional intemal audit practice is challenged by new circumstance. The article gives the opinion that the traditional internal audit practice do not fits with the new information environment;the traditional interal audit practice needs reform.At present, the domestic enterprise information application level has reached a relatively high level of information environment, but the internal audit theory is still in the relatively backward level. Through the research and analysis of the latest theory and practice of internal audit, analyzes the limitation of traditional audit in the information technology environment, discussed the new audit internal audit under information environment, the evolution model of typical application framework and internal audit information of internal audit informatization construction. Finally, this paper puts forward the construction of informationization of internal audit development under the environment of information policy recommendations.