The Application Research Of Block Chain Technology In Enterprise Internal Audit

On October 24,2019,General Secretary Xi Jinping stressed the importance of block chain as an important breakthrough point for independent innovation of core technology in the organizational study,indicating that block chain plays a very important role in the development of electronic information technology in the future.Block chain technology has been widely used in various industries in 2019.The earliest application of block chain is to encrypt electronic currency.The block chain technology also has the characteristics of non-tampering,encryption,transparency and so on,which are very suitable for the application of audit work.The application of block chain in audit work can guarantee the authenticity and reliability of audit data and play a great role in improving the efficiency of audit work and accelerating the reform of audit.Although the advantages of block chain technology enable it to be applied in many industries,it has been applied in the field of audit for a short time,especially in the field of internal audit.The cases of block chain technology being applied in the field of internal audit are still very rare.Nowadays,as there are more and more large enterprise groups in China,traditional internal audit methods simply cannot meet the needs of large enterprises for the functions of internal audit departments.Therefore,how to introduce block chain technology and how to actively innovate the application of block chain in the field of internal audit have become the problems that must be solved in the development of internal audit towards.This paper takes how to accelerate the application of block chain technology in internal audit as the entry point,analyzes the development status of block chain technology and the limitations of internal audit work.Discuss the feasibility and applicability of applying block chain technology to audit work.Taking large group enterprise A as an example,this paper discussing the adaptability and feasibility of block chain technology in the internal audit of Enterprise A,analyzes how to apply block chain technology to internal audit work,and what audit schemes should be set up in the block chain audit to meet the expectations of large enterprises for internal audit work.And put forward relevant safeguard measures to ensure the long-term application of block chain technology in internal audit work.The main contribution of this paper is to analyze how to apply block chain to the internal audit work of large group enterprises based on specific cases,and to analyze in detail the feasibility of applying block chain technology in the internal audit work of group enterprises.The positive influence of block chain on audit work is illustrated.The conclusion of this paper is that the application of block chain technology in internal audit work can effectively promote the reform of internal audit and better fulfill the responsibilities of internal audit.