Research On Compliance Audit Of Internet Enterprise Data Services Based On Case Studies Of Four Companies

With the development of new data processing related technologies such as big data,cloud computing,artificial intelligence,and "Internet +",data resources have become one of the most important resources of enterprises.However,the inadequate protection and non-compliance development of enterprise data resources make the data leakage incidents of users personally frequent,which seriously affects the confidence of consumers and investors in enterprise data security.In order to better protect the personal information of users,countries around the world have introduced corresponding personal data protection systems.After the "General Data Protection Articles" issued by the European Union came into effect,its huge fines made it possible for enterprises within the scope of the regulations to adjust the corresponding data business development direction in order to avoid punishment.In the digital economy era,the compliance of data services will have a crucial impact on its healthy development,especially for Internet companies with large data services.Internet companies' data services are characterized by high degree of informationization,special business risks,wide coverage,and relevant legal requirements.These characteristics make their related compliance risks relatively high.However,for internal auditors of Internet companies,data services are a new field within their auditing business.Most internal auditors of enterprises have no internal audit experience in related fields,how to effectively comply with the data services of Internet enterprises.Auditing has created new challenges for internal auditors.In view of the above problems,this paper selects four domestic Internet companies as the object of case study.Starting from the internal audit of the enterprise,it first introduces the research background and significance of the Internet enterprise data business compliance audit,the review of relevant literature,and the core concepts.The definition and theoretical basis of the research laid a solid foundation for the writing of the article;secondly,introduced the methods of exploratory case study and the criteria for case selection;again,through the comparative analysis of the status quo of data business compliance audit of four enterprises and In combination with the actual situation of the enterprise,the privacy policy detection method is adopted in the system audit,and the data leakage event summary method and related equipment key method detection method are used in the behavior audit to complete the collection of audit evidence,and on this basis,the specific data service is targeted.Thebehavior publishes the corresponding auditing opinions;finally,from the four aspects of the composition of the data business compliance audit,the definition of the audit object,the method of obtaining the audit evidence,and the construction of the audit process,the analysis framework of the data business compliance audit of the Internet enterprise is carried out.Summary.The article not only enriches the relevant theoretical research on internal corporate compliance audit,but also provides practical guidance for Internet companies on how to do internal audit work.