A Study On ZL Group Internal Audit Information Construction

At the end of 2017,Jinping Xi,general secretary of the Political Bureau of the CPC Central Committee,proposed that China should actively promote the implementation of the national big data strategy and accelerate the process of digital revolutionization.Nowadays,the golden age of big data has arrived,and information technology benefits the community.As an important part of enterprise management and supervision,internal audit is gradually developing from the traditional auditing mode to the informatization auditing mode that matches the information environment.In this transformation process,large-scale group companies have both ushered in opportunities and challenges,which requires large group companies to increase the intensity of audit information construction as soon as possible.Although the rapid development of information technology has improved the shortcomings of the traditional auditing model and brought a lot of convenience to people,the new informational auditing mode that emerged in the internal auditing work has brought many difficulties and challenges to the auditing work.How to fully reflect the advantages of audit informationization,solve the problems affecting the development of audit information,and ensure the good operation of enterprises has become an urgent problem for large-scale group enterprises in the process of internal audit information construction.Taking ZL Group as an example,this paper first analyzes the research situ ation of internal audit informationization theory at domestic and abroad as the starting point,and defines the meaning of internal audit and internal audit infor mationization.Secondly,based on the theory of process reengineering and the th eory of risk-oriented auditing,this paper introduces the development process an d construction of internal audit informationization of large-scale group enterpris es,as well as the application status of audit information portal system,audit in tegrated management system and audit operation management system.Finally,it analyzes the advantages of enterprise internal audit information application,suc h as adapting to internal audit environment changes,promoting internal audit tr ansformation and upgrading,improving internal audit work efficiency,etc.,and problems in the process of enterprise information construction,such as informat ion system construction risk,information the phenomenon of “island”,etc.,and put forward measures and suggestions for improving the construction of information systems,strengthening the maintenance of information systems,and innov ating the “cloud audit” model to strengthen the internal audit information const ruction of large-scale group enterprises,and provide information for promoting the construction of internal audit informationization.