Research On Digital Audit Application Based On Integration Of Business And Internal Audit

Power grid enterprises play an important role in the development of the national economy.It has a large scale of assets under management and higher requirements for internal audit.In order to meet the increasing requirements,on the one hand,internal audit should actively use information technology to carry out digital audit.On the other hand,it should cooperate with business activities to conduct integration of business and internal audit.Therefore,it is important for power grid enterprise to combine integration of business and internal audit with digital audit to improve the efficiency of internal auditing.Although carrying out digital audit based on integration of business and internal audit is practical,the current literature research mainly studies integration of business and internal audit and digital audit separately.Based on the theory of value chain theory,this paper systematically expounds the connotation of the concept of integration of business and internal audit.At the same time,it defines the digital audit clearly.At present,integration of business and internal audit and digital audit have been studied deeply,but there are few studies combining them.Considering the characteristics of the grid enterprise,this paper attempts to combine integration of business and internal audit with digital auditing,such as building a framework,discussing key points and so on.The research ideas of this paper are as follows: firstly,defining integration of business and internal audit and digital audit based on the theory of value chain and digitalization;then,building a framework and discuss key points of application to combine integration of business and internal audit with digital auditing;finally,studying a case of domestic power grid enterprises to summarize its work experience and analysis of existing problems.On the one hand,the research of this paper provides theoretical support for the digital audit work based on integration of business and internal audit,enriching the theoretical framework combining integration of business and internal audit with digital audit.On the other hand,through the construction of the digital audit framework and key points of application,the grid enterprises can learn to combine integration of business and internal audit with digital audit in practice.