Research On The Influence Of Enterprise Informationization Level On The Audit Quality Of Internet Listed Companies

With the widespread application of computer technology worldwide,the internal management and financial management of enterprises tend to be informatized and electronic.The effectiveness of corporate processes and internal systems has become an important focus of audit work of various firms.In the era of big data In the context,the level of enterprise informatization and the effectiveness of the informatization system will directly affect the auditor's arrangement of work priorities,work content allocation,and human resource allocation,and affect the audit process and the quality of audit reports.Studying how the level of enterprise informatization affects audit quality is of great significance to the optimization of resource arrangements in audit work and the improvement of audit quality.This article takes the informatization level and audit quality of the Internet industry as the research object,explores the impact of corporate informatization level on audit quality,and introduces internal control and its five-element disclosure index as a moderating variable to explore the mechanism by which corporate informatization level affects audit quality.This paper selects 522 financial and internal control data of A-share listed companies in the information transmission,software and information technology service industries from 2014 to 2019 as the research sample construction model for empirical analysis,and draws the following conclusions:(1)The level of enterprise informatization has an impact on audit quality,and audit quality increases with the improvement of the level of informatization;(2)The internal control of an enterprise has a significant negative regulatory effect on the relationship between enterprise informatization and audit quality.Specific to the five elements of internal control:corporate internal control environment and corporate risk assessment have a significant negative regulatory effect on the relationship between corporate informatization and audit quality;corporate internal control activities and corporate internal supervision have a significant impact on corporate informatization and audit quality Part of it has a negative moderating effect;information and communication do not have a significant moderating effect on the relationship between enterprise informatization and audit quality.This article analyzes the above empirical results,and puts forward certain suggestions on the audit work arrangements for future auditors in order to improve the efficiency of the audit work and improve the audit quality.At the same time,this article also puts forward policy recommendations for corporate management,accounting firms,and relevant government agencies,with a view to improving the quality of audit reports,increasing the confidence of users of financial statements in audit reports,and promoting financial market stability.