A Case Study Of The Internal Audit Of State-owned Enterprises Under The Background Of Informatization

The purpose of internal auditing of state-owned enterprises is to create value and provide services for the enterprise,and it plays an indispensable role in maintaining scientific economic decision-making,ensuring the normalization of enterprise management risks,and ensuring the standardization of enterprise internal management.Under the background of the digital age,the process of informatization construction of state-owned enterprises is accelerating.Based on the concept of big data,improving the internal audit information system of state-owned enterprises and realizing the effective integration of information system and audit work is a major development trend of internal audit informatization construction.Faced with the new situation,new tasks and new requirements,the internal audit of state-owned enterprises must innovate audit methods and methods to achieve the purpose of improving quality and efficiency.Under this background,how to adapt to the status quo of informatization and carry out audit work based on the internal audit information system is the main point of attack for the development and progress of the internal audit of state-owned enterprises at present and in the future.Taking the internal audit of state-owned enterprises as the starting point,this paper expounds the meaning,characteristics,goals and contents of the internal audit of state-owned enterprises under the background of informatization.Taking the internal audit of a large state-owned enterprise A Group Company as an example,it sorts out and analyzes the construction of the audit information system platform of Company A,the development of the internal audit work based on the information system and the corresponding implementation effects.Based on this,the main factors restricting the development of company A’s internal audit are found,mainly including the defects in the company’s organizational structure,internal audit system,and the development and application of digital technology,and analyze the causes of these problems and put forward corresponding countermeasures and suggestions.Under the background of informatization,the internal audit of state-owned enterprises pays more attention to the whole process of enterprise operation and management,which puts forward higher requirements for the construction and application of audit information system platform.This paper aims to study how traditional large-scale state-owned key backbone enterprises respond to the new challenges brought by the digital economy era,analyze how enterprises can effectively use big data concepts and digital technology to promote the construction of internal audit and actively adapt to the development process of enterprise informatization,and further explore how enterprises can The audit information system carries out audit work,and actively explores a realistic path to accelerate the organic integration of the internal audit information system and audit practice of state-owned enterprises.By adjusting and improving the main factors that restrict the development of the internal audit work of state-owned enterprises,the internal audit of enterprises will be promoted to actively play their functions,and the high-quality development of enterprises will be facilitated.