Research On Internal Audit Optimization Of G Group Under The Background Of Big Data

With the arrival of the era of big data,more and more fields have gradually carried out big data applications,and various industries have gradually begun to implement digital transformation.At the same time,with the continuous expansion of the enterprise’s development scale and the increasingly complex types of production and operation business,the internal audit department has to face the "explosive" growth of data and diversified business risks.Under the rapidly growing business volume and the rapidly changing internal and external environment,the traditional internal audit has been unable to meet the practical needs of modern enterprises in pursuit of development.Therefore,how to make full use of big data technology in internal audit,promote the informatization and intelligence of internal audit,realize the feedback and early warning of internal audit risk,and optimize the quality and efficiency of internal audit has become the key issue to be solved in current internal audit.Through the case study of G Group,this paper makes a systematic study of the internal audit optimization under the current big data background.First of all,using the method of literature analysis,I studied and sorted out the relevant research on internal audit,analyzed and summarized the overall development trend of internal audit theory,and the future development direction of enterprise internal audit in the era of big data.Secondly,according to the theoretical guidance,it explores the operational framework of internal audit under the background of big data,the support in data acquisition and technical methods,and the supporting role in promoting the construction of internal audit early warning mechanism.Thirdly,using the case study method,taking G Group as an example,based on the analysis of the basic situation of the enterprise and the current situation of internal audit,through field investigation and interviews,we try to start with the acquisition of audit information and data,the audit of core business processes,the internal risk early warning audit of the industry in which the enterprise is located,the implementation of risk-oriented audit and the internal audit team talents,etc.Analyze the problems of internal audit under the background of big data in detail.Finally,combined with theoretical analysis and practical work experience,the paper puts forward implementation suggestions for the internal audit optimization of G Group.According to the case study,from the perspective of optimization strategy,the internal audit of enterprises can effectively improve the efficiency and quality of internal audit by establishing an audit big data center,realizing the analysis and application of big data with the help of information technology,identifying risks and making dynamic early warning,and strengthening the construction of internal audit talent team,so as to continuously improve the business management ability of enterprises and achieve healthy and stable sustainable development.It is expected that this study will not only provide reasonable suggestions for the internal audit optimization of G Group,but also provide useful reference value for other large and medium-sized group enterprises to improve the internal audit.