Research On Construction Of Internal Sudit Information System Of PM Group

With the development of The Times,China has entered the era of information and big data.Large and small enterprises have stepped into the information,in the field of accounting has almost fully realized the information technology,the use of information technology as the method of analyzing electronic data is already helping China to promote the development of digital.Financial informatization inevitably leads to the trend of audit informatization.Under the background of strong review of science and technology,internal and external audit means,methods and environment have undergone profound changes.Major state-owned enterprises in recent years have also started the audit information work,in audit management,audit operations,real-time monitoring and other aspects of the deployment of relevant information systems,to help improve the internal audit work.Major enterprises keep up with the development of The Times and national policies.For enterprises,internal audit information route is an inevitable trend,to achieve the transformation from traditional manual operation to modern information processing.Taking PM Group,a large state-owned enterprise,as an example,this paper analyzes the audit informatization of PM Group by referring to relevant literatures at home and abroad,and finds that its existing audit information system is pseudo informatization.There are some problems,such as low data integrity,low informatization degree of auditors,few program functions of the existing audit system,which do not fit with the actual business,and insecure construction environment of the system.Audit informatization has not been realized in a real sense.Through the internship and investigation in the audit Department of PM Group,the author found that the reasons for the existence of problems are not high attention to the audit information platform,low utilization rate of auditors,insufficient construction of compound talents,data barriers in the audit system and other problems.Analyze and understand the informatization degree of the group and the demand of audit department personnel,and reconstruct the audit informatization system.The main application framework of the reconstructed audit information system consists of three layers: the first layer is the presentation layer,the second layer is the business application,and the third layer is the support platform level.The specific functional framework includes audit management system,online operation system,data early warning and analysis system,decision support system,platform management and other functions.Several major systems and business processes required by audit are designed and analyzed.And of the effective implementation of the audit for the construction of information system security measures,through the implementation of the system of effective implementation,training personnel,enrich the audit of internal audit informatization informatization related laws and regulations,and case data,improve the audit system,help auditors to improve the audit efficiency,to achieve real implementation audit informatization.The research value of this paper is to design a set of audit informatization system in line with PM Group auditors’ business based on the actual situation and demand of PM Group,which is also of reference significance to the construction of the overall informatization of PM Group in the future.This case also has reference significance for the construction of the industry audit information system.Although the strength is thin,but it also provides concrete practical cases for the construction of internal audit informatization of state-owned enterprises in China.