Research On Enterprise Internal Audit Informationization Under The Background Of Big Data

High-tech technologies such as the Internet and cloud computing are very common in the operation and management of modern enterprises.At present,China has entered the era of big data,and information technology,as a representative technology of electronic data,continues to promote economic and social development.In the era of big data,the internal audit work of modern enterprises is facing opportunities and challenges.Because the development of things must follow the trend of the times and seek innovation,under the guidance of advanced science and technology,companies can optimize and innovate audit methods to enable companies to achieve their internal audit goals.Moreover,with the rapid development of informationize technology,the development speed of audit informationize is also rapidly increasing,and the traditional audit work concept has changed.In addition to working methods and thinking modes,the internal audit system of modern enterprises has also been improved.This is the opportunity faced by modern enterprises.At the same time,such enterprises are also facing some challenges.On the whole,big data has a complex form,a large scale,and high requirements on processing technology.If modern enterprise only use traditional audit methods,the internal audit needs of these enterprises are difficult to meet.Therefore,in the face of the challenges of big data,modern enterprises should actively respond to the challenges,seize the opportunities,and use information technology to promote the transformation and upgrading of internal audits and improve the quality of audit work.This paper introduces the operating situation of China's large enterprise groups and the successful experience of audit informationize,summarizes the specific methods for such enterprises to achieve audit informationize,and vigorously promotes this new audit method.By collecting information and data on internal audit informationize,it can be seen that most scholars' research focuses on the application of information technology at different development stages in the process of internal audit informationize.When studying big data auditing,the focus of scholars' research is on the impact of big data on internal auditing and the application of big data technology.At present,few scholars have studied the internal audit of enterprises in the big data environment based on comprehensive big data and internal audit methods.Therefore,this paper introduces the internal audit information theory,big data audit theory,computer audit theory and big data audit technology theory.This paper selects Canny Elevator Co.,Ltd.as the research object.This company is currently in a big data environment,and its internal audit information construction is representative to a certain extent.Based on this foundation,this paper studies the development and management problems faced by enterprises in the big data environment,finds out the challenges faced by such enterprises because of the traditional audit model,and sorts out the needs of China and enterprises in the field of informationize work.Based on the enterprise informationize environment,this paper summarizes the internal audit informationize construction situation and related work situation faced by Canny Elevator Co.,Ltd.and finds the main problems existing in the company's internal audit informationize work,including data collection,data analysis,the use of informational audit results,the level of internal auditor information,data security,data storage,and timeliness of audit informationization.Based on the internal audit information construction work of Canny Elevator Co.,Ltd.,this paper puts forward specific feasible opinions and measures.The research value of this paper:The continuous development of big data has brought a lot of data information to the production and operation of enterprises,but the traditional auditing method is relatively simple and the risk is high.In the big data environment,the internal audit information construction has two advantages:first,it can expand the coverage of internal audit work;second,it can improve audit quality and efficiency.Based on the big data environment,this paper selected Canny Elevator Co.,Ltd.as the research object,analyzed the problems in its internal audit work and put forward suggestions for improvement,and provided feasible suggestions for various enterprises in China in the big data environment,provides relevant countermeasures for the internal audit information construction of such enterprises.