The Research Of The Y Power Grid Company's Internal Audit Based On The Big Data Value Chain

The application of information technology has brought great changes to the society,the enterprise business has changed dramatically too,which has higher requirements for enterprise's internal audit.It can not continue the previous work mode,but also needs to break the current work concept and work mode in line with the development of the times,and realize the development and reform of internal audit.Power grid enterprises belong to monopoly enterprises.It has a huge amount of investment in assets,and also has a huge value chain in the completion of power generation,transmission,transformation,distribution,use and other businesses.In recent years,more and more attention has been paid to internal audit in power grid enterprises,which has gradually changed from the original function of "error checking and fraud prevention" to the value-added development of enterprises.In view of the characteristics of intensive investment in the value chain of power grid companies,huge business data,and the contradiction between traditional auditing and development management of power grid companies in the context of big data,exploring a new internal audit model from the perspective of the big data value chain is in line with the current internal audit of grid companies development trend.Based on this,this article will combine the actual internal audit work of Y grid company and use relevant data to optimize the internal audit of Y Grid Corporation.This paper takes Y grid company as a research object,using literature research method,case study method,visit investigation method and other methods to analyze the current situation and problems of Y grid company's internal audit,and puts forward the improvement scheme of its internal audit according to the research analysis.First of all,this paper analyzes the development background of internal audit of power grid company,combs the basis theories and practical development direction of internal audit,and puts forward the significance of this paper.Secondly,based on the investigation of the value chain management and internal audit of Y grid company,the paper analyzes the existing problems of internal audit of Y grid company.Then,According to the current situation of internal audit in Y grid company,this paper puts forward many measures,such as fully affirm the importance of internal audit in the value chain,comprehensively sort out the risk situation of the value chain,improve the connection of internal audit and other business,build the big data analysis platform of the value chain and big data online audit platform,so as to improve the situation of internal audit.Finally,the conclusion is drawnto promote the innovation and development of internal audit of power grid enterprises in the new era.The research value and practical significance of this paper lies in: in recent years,with the rapid development of smart grids,the value chain of power grid companies has become more complex,and the operation of the value chain has generated a large amount of data information.Traditional audit methods are not conducive to improving audit efficiency and audit quality,and bring new challenge to internal audit requirements and development directions.With the help of value chain theory and big data technology,internal audit can develop audit coverage and improve audit effectiveness.It is hoped that the research of this paper can solve some problems existing in internal audit of Y grid company,and also provide some reference for China's grid companies to further improve internal audit in the information explosion and big data era.