| The internal audit department as a supervisory function to ensure the normal operation of the company’s business,in the SME management position gradually increased.Compared with the external audit,the internal audit can guarantee the normal operation of the company’s financial business,but in the company’s system,articles of association to ensure that its compliance,legal and reasonable principles to run,to help companies prevent risks.The ever-changing information technology has also brought about technological change for the company.How to use information technology to solve the internal audit in the current difficulties,is the role of internal audit role in an urgent problem to be solved.This paper first discusses the domestic and international research status of internal audit and internal audit information,and points out that it is an inevitable trend to change the working mode of traditional internal audit and improve the efficiency of internal audit by means of information technology.Taking the XX company as the background,takes the commercial promotion audit as an example,and makes a detailed example of the audit process.Then,according to the business integration information environment established by the enterprise at present,the internal audit process is designed according to the information background of the case company,and the concrete operation method of each step in the information background is elaborated.The establishment of the process,the manual audit into a computer automatic control process,so that after the internal audit into a pre-event,after the whole process of control audit,so that the internal audit function can be effectively played.In the fifth part of the article,select the specific audit project of the company as a case,with the help of Power Builder 9.0 system development tools,in accordance with the design of the internal audit process,developed the audit project audit module,demonstrated the background of the internal audit Operational process,a brief description of the information in the context of the internal audit process is how the operation.To achieve the transition from theory to practice,for the case of internal audit information construction and development of a reference method. |
