Research On The Path And Mechanism Of Internal Audit Digitalization Transformation

With the rapid development and application of emerging technologies such as"Next-generation Information",China’s digitalization has ushered in a new phase of rapid development,and the problems of complex organizational data collusion,diverse structures and large management volumes have come along with it,and internal audit is facing new challenges and opportunities.Since 2014,the State Council has explicitly proposed to make good use of big data technology to improve the ability of internal audit to analyze problems in the Opinions on Strengthening Audit Work.2020,SASAC issued the Implementation Opinions on Deepening Internal Audit Supervision of Central Enterprises,proposing to establish an internal audit institutional mechanism that meets the requirements of modern enterprise system with Chinese characteristics.2021,the Ministry of Finance’s Accounting In 2021,the Ministry of Finance’s "Fourteenth Five-Year Plan for Accounting Reform and Development" pointed out the need to actively promote the digital transformation of auditing work and use information technology to improve audit quality and efficiency,and in 2022,the new "Audit Law" called for the synchronization of audit technology with economic and social development to improve audit quality.It can be seen that the era of digital auditing has arrived in the future.However,in reality,the digital transformation of internal audit involves a number of activities such as company strategy,production and operation,rules and regulations,and corporate culture,and involves the top management,internal audit,finance,IT,operation and operation and maintenance,etc.It is a complex system project with multiple synergies and constraints,and there are certain difficulties and risks in the transformation.However,there is little qualitative research on the internal mechanism and mechanism of internal audit digital transformation from the perspective of the synergy of various systems within the enterprise and from the perspective of case studies.In this paper,we use an inductive empirical case study approach,based on interviews with relevant personnel and information obtained through public channels,to deconstruct the digital transformation path of internal audit in Group S.Based on system science theory,we explore the interaction mechanisms of key elements,subject dynamics,and guarantee systems in the transformation process,and construct a breakthrough path for internal audit in enterprises.The study finds that the case company has built the key elements,subject dynamics and guarantee system in the transformation process.The study found that the case companies injected carriers,motivation and support for the digital transformation of group internal audit through three levels:building the foundation of key elements,shaping the environment to stimulate the motivation of subjects,and developing rules and guarantee systems,respectively.The quality data provided by the perfect data governance environment,the audit middle desk and on-demand audit verification methods,the agile audit organization and composite audit team,and the high-quality professional audit subjects provide the operational vehicles for the digital transformation of internal audit;the two-way promotion by the top management of the enterprise from the political ecology and cultural construction,the audit culture and incentive mechanism shaped for the auditors,and the deep The external evaluation and internal quality control,formal data operation and maintenance organization and flexible operation and maintenance system,internal and external data security system and technology provide the mechanism guarantee for the transformation.This paper reveals the path and inner mechanism of the digital transformation of internal auditing and the logic of the application of system science theory in it,enriches the current theoretical foundation,proposes a mechanism innovation model for the digital transformation of internal auditing,points out the breakthrough path of the digital transformation of internal auditing,expands the case study of the digital transformation of internal auditing,and provides theoretical and practical guidance for late-developing enterprises.