Research On Informatization And Optimization Of HM Enterprise Audit Work Under The Background Of Big Data

In recent years,with the extensive and in-depth development of big data technology,its involvement in more and more areas,many enterprises with the advantages of big data technology to create more development opportunities,and the integration of the application of big data technology in the enterprise internal audit work,for the transformation and upgrading of enterprise internal audit information technology has brought more conditions,but also brought many new challenges and difficult problems to face.Needless to say,how to integrate big data technology scientifically and reasonably in the internal audit work of enterprises to accelerate the development of internal audit informatization has long become an important issue for major enterprises to maintain sustainable development at this stage.Based on the theoretical foundation related to internal audit informatization,this paper takes the current situation of internal audit informatization work in HM enterprises as the starting point,and constructs a framework for audit informatization in the automotive industry based on internal control theory,information management system theory,and process reengineering theory through literature research method and case study method,including enterprise audit informatization system portal,audit integrated management system,audit role implementation system,audit data warehouse,monitoring and warning system,and audit information security system.According to the framework,the current situation of internal audit informatisation work in HM enterprises and the audit informatisation system platform built by enterprises are analysed,and audit informatisation is optimised based on data quality,using processes and platforms as a means and considering big data security.The optimisation plan includes: optimising the internal audit informatisation system platform: improving the general framework of the internal audit informatisation system,establishing a monitoring and early warning system,establishing a problem reporting and feedback mechanism,and optimising the audit informatisation data collection function;optimising the enterprise internal audit informatisation data security: strengthening the audit data support platform security settings,enhancing the security of the internal audit operating system,and establishing a log audit system;optimising Internal audit informatization management: improve the enterprise internal audit informatization system and improve internal audit informatization risk management.And according to the current situation of audit informatization in this enterprise,safeguards to maintain the normal and stable development and application of its audit informatization are formulated,with a view to providing reasonable optimization ideas for the improvement of audit informatization in this enterprise.