Research On Internal Audit Process Optimization In Big Data Environment

The new situation of big data booming and the new era background put forward higher requirements for internal audit.Integrating big data thinking into internal auditing is an inevitable trend.The National Audit Office's Order No.11 of the Regulations on Internal Audit of NAO states that “the procedures for the implementation of internal audit shall be carried out in accordance with the internal audit professional norms and the relevant provisions of the unit”.And integrating the data-first thinking mode into audit process and systematically optimizing the traditional ones can help better adaption of internal audit.This paper studies the internal audit process in the big data environment,optimizes the traditional process to a certain extent,and puts forward some thoughts and prospects for the optimization.Firstly,the traditional internal audit process is sorted out and the process is analyzed.Secondly,it mainly uses internal audit key process optimization,ESIA analysis and ECRS analysis.Then consideration is made on the optimization of organizational structure in the big data environment and enhancement of the feasibility and practicability of the optimization process.Finally,combined with the internal audit process case of Y company,the traditional internal audit process and the one applied under the big data environment are compared and analyzed to evaluate the feasibility and value of the research results.The main innovations are three.One is to use the value chain theory and conduct value chain analysis on the internal audit process according to the four steps of it.The second is to comprehensively use a variety of process optimization methods,pay attention to the optimization of internal audit thinking mode in the big data environment,and obtain a practical internal audit process under the big data environment,and add a big data processing center which is not simply an optimization of the technical methods.The third is to apply case analysis method,so that the optimization result is clearer.Through the specific case of Y company,it provides ideas for the internal audit process optimization application in practice.