Research On The Interior Auditoria Problems Of The DL Company To Telecom Operators

Along with the development of the society,increasingly complex economic business,a business involved in this issue of index,not only to the enterprise strategy,after can influence the development of the company.Today's internal audit has transcended the accounting and financial field,go deep into the enterprise all departments and enterprises of the whole business activities.Corresponding audit method is also from a single site audit to the comprehensive audit risk oriented transformation: risk oriented audit plan and conduct risk oriented audit activities.And in the face of the development of social large data,internal audit and faced with new technology,new thinking,data processing and the challenges of the business model,so need to improve audit methods,to adapt to the demand of The Times.China's internal audit is the particularity of its own political background,the development of internal audit work is by the government as the driving force,there are a lot of politics.Internal audit tends to be so in our country,large state-owned enterprises in the level of the construction and development is leading.Communication and China is a big country,China's telecom industry is the monopoly of state-owned enterprises,in the face of such a large data processing,management and analysis,good internal audit program development,personnel training,project implementation,problem rectification has a pivotal role on enterprise management.So this paper in the internal audit of the telecom operators DL company as a research point.In this paper,through literature retrieval method is put forward the research background and significance,and then through the normative analysis method in this paper,the theory basis.Then through case analysis,combined with the authors experience in auditing interns in DL company,based on the actual case studies,made specific for DL company audit business process in this paper.Again according to the audit method cannot achieve internal audit by the existing the desired results,resulting in the perspective of audit risk to find problem in DL company internal audit,and combined with the study of the internal audit knowledge put forward the corresponding improvements.According to the research of this paper we can say that DL company's internal audit based on risk as the guidance,through the audit procedures to obtain audit evidence,so as to realize the comprehensive analysis,the key audit,come to the conclusion of the audit.But according to the analysis of the internal audit process,can be found at this stage DL broad company internal audit is the audit content,audit methods for originality,audit report does not reach the designated position,the rectification plan difficult to carry out the problem.Problems combined with the case against doing further analysis concluded that,due to the DL company's internal audit is facing huge amounts of data,and in the work and involves lots of artificial judgement,but the quality of internal audit does not meet the requirements of internal audit,the audit method and lack of innovative,resulting in the difficulty of the internal audit.Then aiming at these problems,and through the study of internal audit theory,consulting relevant personnel,to participate in the internal audit process puts forward three Suggestions:(1)learn to use online auditing system,highlight the audit focus,strengthen the audit work plan,ensure the audit scope of coverage,improve the quality of internal audit,improve the quality of auditing resources,to optimize the internal audit process,avoid internal audit risk;(2)strengthen the rectification for tracking and checking,play the role of internal audit supervision of management.(3)improve internal audit quality control management,ensure the quality of audit work,promote the auditor audit Suggestions targeted and operability.