Research On The Construction And Application Of An Internal Continuous Audit Model Based On Hadoop Technology

The development of automation and intelligence of information technology has to a certain extent promoted the transformation of the business management model of enterprises,and has accelerated the informatization and electronic process of enterprise internal management.In the context of rapid economic and informatization development,competition in all walks of life has become increasingly fierce.Under such a background,whether an enterprise can take measures to effectively respond to various risks in production and operation,and achieve profitability in fierce competition,urgently needs the support of internal audit.Internal audit needs to change the previous regular supervision mode to a continuous supervision mode.This mode requires the internal audit of the enterprise to make full use of business data,timely discover potential risks and internal control weaknesses faced by the enterprise,provide timely audit reports,provide relevant opinions and suggestions for the management,and assist the enterprise in compliant operation and sustainable development.In order to obtain real-time audit reports and provide support for decision-making,internal audits need to conduct real-time supervision,analysis and early warning of economic operations and transactions,and form special reports.This type of audit is called continuous auditing.Continuous audit was first proposed at the beginning of the 20 th century.A large foreign company tried to use internal continuous audit to promote its own better development and achieved certain results.In recent years,Chinese scholars have learned from related foreign theories and have also conducted research on related theories,technologies and application methods,which has promoted the establishment,improvement and development of my country's internal continuous audit system to a certain extent.The implementation of continuous auditing requires certain technologies as basic support and guarantee,and a method that can continuously collect relevant business data,conduct continuous analysis and early warning technologies in real time.Because of its autonomy,distributed storage and other operating modes and characteristics,Hadoop technology provides the possibility for continuous auditing to achieve system automatic access and analysis,and helps to assist the normal development and operation of continuous auditing.Although the related theories and applications of continuous auditing have been around for a long time,there are not many researches on the problem of continuous auditing in the manufacturing industry combined with Hadoop technology.This article aims to introduce Hadoop technology into the existing continuous audit model through the systematic analysis and summary of Hadoop technology and internal continuous audit related theories,and strive to solve the shortcomings and problems of traditional internal audit,and build a more comprehensive,efficient and scientific The continuous audit model provides real-time and scientific audit reports for corporate managers through operations such as data collection,storage,transmission,analysis,and reporting,and provides data support for their decision-making.Based on the construction of the above-mentioned theoretical model,the model is further applied to the actual work of J Company,verified by the special procurement audit module,and the problems that may be encountered in the implementation are analyzed and optimized.This article not only constructs a theoretical model of internal continuous auditing,but also provides a reference for the subsequent application of this model to other businesses.