| Under the background of digital era,while Big Data is supported by national policies and brings great development,it also brings new challenges for internal audit.The reasonable and effective use of big data to promote the transformation of internal audit to digital direction is an important factor to improve the efficiency and quality of internal audit and achieve internal audit objectives.At present,Chinese companies are still in the initial stage of applying big data in the field of internal audit transformation,and there is still considerable room for development in both theoretical research and actual practice.There is a lack of systematic discussion on specific cases and businesses about how to make full use of big data to help companies’ internal audit transformation,and there is still a big gap to build a complete framework for the application of big data in internal audit transformation.Making reasonable and adequate use of big data,accelerating the process of integrating big data tools into traditional internal audit,and promoting the transformation of internal audit toward digital audit are both the development trend of internal audit and the challenges that companies must meet in the new era.By combining two methods,case study and normative study,and based on existing academic research and practical experience,this paper attempts to build a practical framework for the application of big data to internal audit transformation,which has strong theoretical and practical significance.This paper first describes the research background and significance of the application of big data in internal audit transformation,and provides a comprehensive review of relevant research results and literature.Then the meaning of big data and digital audit and the necessity and feasibility of digital transformation of internal audit are analyzed,and the theoretical foundations such as principal-agent theory and value chain theory are described.Again,an attempt is made to build a practical framework for internal audit digital transformation in six aspects: overall objectives,mindset,platform construction,underlying technology,audit procedures and data application.Finally,on the basis of the practical framework,the specific situation of internal audit transformation of A electric power company is sorted out,research and analysis from the perspective of innovation in internal audit thinking,innovation in internal audit procedures,and innovation in internal audit data application,identify the shortcomings of big data application in the process of internal audit transformation,and put forward targeted opinions based on these shortcomings: including strengthening talent training and clarifying control responsibilities;strengthening platform construction and providing technical support;strengthening data analysis and broadening analysis perspective;implementing data application and improving audit quality and efficiency.The innovation of this paper is mainly in the innovation of the internal audit digital transformation practice framework and the innovation of the case study.The innovation of the practical framework can play a role in guiding and supporting theoretical research to practical operation,providing pioneering experience and guiding suggestions for the application of big data in the transformation of internal audit in companies,and promoting the overall process of digital transformation of internal audit.The case study innovation specifically analyzes the internal audit digital transformation case,realizes the organic combination of theory and practice,enriches the academic achievements in this field,provides certain reference for the study of big data application in internal audit transformation,provides guidance for internal audit transformation in the era of big data scientifically and effectively,and promotes the process of realizing digital audit in Chinese companies. |
