Research On Application Of Digital Audit In H Power Company

With the continuous change of science and technology in the new era,digital is rolling around China and the world.Enterprises produce various data in the business innovation and upgrading,which leads to the data becoming the key production factor of enterprise development.As the supervisor of enterprises,the internal audit department should actively grasp and lead the trend of digital technology reform and carry out Digital audit transformation in the face of increasing audit data.Digital audit is of great significance.It can enable auditors to grasp the audit focus and audit objectives without having to rush to the audit site.Especially under the wanton spread of COVID-19,the audit work can be carried out smoothly.At the same time,Digital audit can change the traditional audit mode,change the past sampling audit into the current full coverage audit,and strengthen the collection and utilization of data and improve the quality of audit work.At present,the internal audit department of H power company has actively carried out digital audit,which is in the front of the digital transformation of internal audit.But at present,the digital audit transformation of the company is still in the primary stage,and it faces some difficulties and challenges in the process of construction and application.Therefore,this paper studies the application cases of digital audit of H power company,helps enterprises find out problems and gives corresponding suggestions,which has a high research value for the digital transformation of internal audit in enterprises.In addition,this paper uses the literature research method,case analysis method and questionnaire survey method to study the improvement of digital audit process of H power company.This paper combines the business and management characteristics of H power,references the domestic and foreign development literature,starts with the basic situation of H power company,expounds the construction and application of digital audit in H power company by using the theory of process reengineering,and finds out the shortcomings in the implementation of digital audit according to the information system theory: First,it is difficult to obtain the authority and the low quality of data in the data collection stage;Second,there are broad regulatory systems and imperfect data risk systems in the data storage stage;Third,the richness of audit model which has not been deeply mined and developed in the data analysis stage is not enough;Fourth,in the data application stage,the professional quality of auditors is weak,and the enterprise has less training for employees.Finally,the paper puts forward some suggestions according to the problems found: First,improve the security mechanism and strengthen data governance;Second,gradually establish and improve the digital audit security system;Third,make full use of computer technology to carry out data mining and analysis;Fourth,strengthen the construction of digital audit team.This paper hopes that the case of digital audit application of H power company can provide reference for other enterprises to implement digital audit,and jointly promote the development of internal audit to the direction of intelligence,grid and normalization.