Study On Countermeasures And Present Circumstances Of Internal Audit Informatization In Administrative Units

With the rapid development of China's economy as well as the continuous improvement of the level of informatization,the traditional,inefficient manual audit has been unable to meet the needs of people's production and life.Especially in the popularization and improvement of accounting computerization,audit theory and technical means have been strongly affected and impacted.The audit risk is increasing,so the audit function is no longer confined to "audit accounts" which is a simple level,but it involves in the systemic evaluation and examination of an audit project's economy,efficiency and effectiveness.Therefore,the traditional manual audit mode with high workload and low efficiency is gradually replaced by the new electronic information audit mode,such as automation or cloud data.Internal audit as an important component of the audit system,due to its lack of attention and independence,shortage of talents and many other factors,the pace of its informatization construction lags far behind the national audit.This thesis takes the administrative units for example,based on the theory of internal audit information,to analyze the current situations and bottlenecks of the internal audit work in the administrative units.Meanwhile,this thesis makes use of the advanced theory of national network audit to stress the importance and necessity of carrying out the internal audit information work.This case studies on the construction of audit business management information platform in S internal audit organization,in order to build up the advanced experience of the information construction of S internal audit organization for other internal audit organization to learn,and to develop the internal audit system software suitable for the industry characteristics and unit actual situation,as well as accelerate informatization construction to improve the efficiency and quality of audit,which really play the role of internal audit services within the type and function of the “immune system”.Therefore,the bottleneck problems in the process of the development of audit information in the administrative units can be solved.