Research On Internal Audit Optimization Under Financial Sharing Mode ——Taking A Power Company Of The State Grid As An Example

For the sake of meeting the new needs that enterprises hope to expand the scope of scientific management,strive to reduce costs and increase efficiency,and realize "data enterprise" and "real-time enterprise",the company’s management is gradually developing in the direction of intensification.The emerging information technologies,such as mobile network technology,big data analysis and cloud computing technology,develop fast,and it has laid a necessary technical and material foundation and prerequisite for the intensive development of the company’s management.As a new financial management mode,financial sharing mode is deeply loved by enterprises.The application of Financial Sharing Mode drives the transformation of all departments of enterprises to digitization,and the internal audit department is no exception.Though many companies have founded the financial sharing mode,the internal audit doesn’t make full use of it,and two of them operates relatively independently,which leads to the inefficient work of the internal audit and is difficult to deal with the doubled business.For achieving the rapid and balanced development of enterprises,the problem how to optimize the internal audit under the financial sharing mode is urgent to be solved.This paper systematically summarizes the impact of the financial sharing model and its implementation on the traditional internal audit based on the financial sharing model and traditional internal audit theory,as well as the necessity and feasibility of internal audit optimization.Compared with traditional internal audit and internal audit under the financial sharing mode,this paper observes the operation framework of internal audit optimization under the mode from the four aspects of audit objectives,audit contents,audit methods and audit procedures.Taking A power company of State Grid as an example,it is found that it has built a financial sharing model and has a certain basis of internal audit system,but there are still some problems,such as incomplete cognition,mismatched internal audit system,imperfect audit process,incomplete system connection,lack of comprehensive audit talents and so on.Based on this,the paper observes improvement countermeasures and suggestions,including changing the thinking mode of auditors,improving the internal audit system and process,connecting the financial sharing system and internal audit system,cultivating comprehensive internal audit talents,constructing information system audit,etc.According to the principle of combining theory with practice,the paper selects A power company of State Grid as a research case,analyzes the current situation of the company’s internal audit under the mode deeply,finds its advantages and problems.Then this paper finds optimization measures to help the company accomplish the optimization of internal audit and the value-added.