| In the context of the national development strategy of big data,big data has gradually been applied to practical work,and it has also produced a certain value for enterprises and society.Big data and risk-oriented internal audit have a natural integration in data acquisition and data application analysis.The use of big data technology to develop internal auditing is an inevitable trend of the times,but there are also some challenges,such as data application,information security,etc.We need to pay attention to these situations in the process of developing and applying big data.This article takes company A as an example to design a program for risk-oriented internal audit in a big data environment to promote the development of internal audit,realize the company’s strategic goals,enhance the value of the company,and provide for the development of risk-oriented internal audit in the big data environment.Useful reference.The thesis first combed the research literature on the impact of big data on internal audit,the current application of risk-oriented audit,and the characteristics of risk-oriented internal audit in the big data environment,and summarized the theory of risk-oriented auditing,system theory,strategic management theory,and trusteeship.Responsibility theory and other thesis research the theoretical basis;secondly,introduce the process of risk-oriented internal audit,analyze the impact of big data environment on risk-oriented internal audit,respectively from the impact of big data environment on risk identification and risk assessment procedures,Discuss the impact of the analysis procedure and the impact on the requirements of the auditors;then the procedure design of the risk-oriented internal audit in the big data environment;in the case analysis part,the thesis introduces the basic situation of the case company A company,Analyzed the risk-oriented internal audit situation of Company A,and compared the audit situation in the traditional environment of Company A with the risk-oriented internal audit situation in the big data environment to reflect the advantages of applying big data risk-oriented internal audit to improve the impact of the big data environment.The effective operation of risk-oriented internal audit.The research results show that the generation of big data is conducive to the comprehensive analysis of internal and external risks of the enterprise by the auditors.Big data promotes the application of risk assessment procedures and strengthens the ability of audit analysis procedures.In the environment of big data,we should focus on auditing.Application of analysis procedures.How to better apply big data to risk-oriented internal audit,so that big data and risk-oriented internal audit are strongly integrated,it is also necessary to strengthen the construction of data center and big data audit analysis platform,accelerate the transformation of organizational awareness and risk thinking,and accelerate The improvement of the professional ability of the audit team,clarification of management and control responsibilities,and ensuring data security are the only way to develop risk-oriented internal audit in the big data environment and promote the development of the enterprise. |
