Research On The Informatization Of Internal Audit Field Operation

Nowadays,the computer technology is developing continuously,and the information technology based on the wide application of computer also has remarkable development.In informational environment,many types of data increases rapidly,and traditional methods such as manual and paper-based operations have been unable to meet the storage and application of data,because it is too large.More and more enterprises and institutions apply informatization to internal audit,which greatly improves the efficiency and precision of audit work.At the same time,there are many problems,such as data security,cannot be ignored.Internal audit informatization construction includes many aspects,because the internal audit informatization in our country starts late,and the internal audit work is still based on the on-site operation mode.The entry point of this paper is the informationization research of field operation audit,and the method is case analysis,which analyzes the informatization of internal audit field operation.Firstly,by sorting out the domestic and foreign literatures,we conclude the gap between China and developed countries,and in theoretical research and practical application.Through the comparison between the traditional field audit and the informationized field audit,the advantages of auditing informatization are demonstrated and its importance is emphasized.Secondly,the southern power grid is selected as the case,because its development level is relatively high.Targeted on-site audit of southern power grid is analyzed,and the internal audit of the whole information construction system and operation process,on this basis,evaluates the effectiveness of southern power grid,is about and use the information in the on-site audit project.Through the multiple perspectives analysis case,the conclusion and enlightenment of the southern power grid on-site audit and the whole of the internal audit informatization construction have reached the first level of goals,but there are still many deficiencies:The foundation of environmental construction is weak;the level of internal audit personnel is limited,the application of informatization cannot be guaranteed.Specific suggestions and measures will be put forward to solve these problems in this paper.