Research On Motivation And Effect Of Internal Audit Digital And Intelligent Transformation

With the rapid development of economic globalization and big data,cloud computing and intelligent technologies,the industrial scale has been expanding under the background of digital economy.industrial scale is constantly expanding,and enterprise management structure and business activities are becoming more and more complex.The outbreak of the COVID-19 pandemic have led to companies using digital and intelligent means.The wide application of digital intelligent technology promotes the development of digital intelligent audit objects and audit methods,broadens the consulting function of enterprise internal audit,but also promotes its value-added role.However,the internal audit work of enterprises not only faces a variety of massive data information,but also faces more complex audit risks,new problems and new situations also appear.With the promotion of the full coverage of national audit,the requirements of internal audit are also improved.Internal audit will be an significant engine to promote the high-quality development and transformation of enterprises,it is imminent.A large number of literature studies mainly stay in the digital audit platform system construction and other theoretical content,has not been thoroughly applied to the practice of digital intelligent audit,how to upgrade the practice of internal audit intelligent transformation of less research.Based on existing research literature and application practice,this paper takes Z Electric Power Company as an example to discuss the specific application of company digital intellectualization technology in internal audit from the perspective of industrial audit integration,analyzes the motivation,path and deficiencies of digital intellectualization audit transformation of Z Electric Power Company,and puts forward targeted suggestions,to promote the transformation.To improve the quality and efficiency of internal audit,promote internal audit to become a tool of enterprise value creation.This paper mainly executes research from the following aspects.Firstly,the background of the topic,research significance,research content and methods,and innovation points are expounded.Secondly,the paper expounds the relevant theoretical basis of digital and intelligent audit.Review and summarize the research results and research trends;Thirdly,after analysis the current situation of Z power Company’s internal audit,from the internal and external perspectives,the application motivation of Z Power Company’s digital intelligent audit is analyzed.Fourthly,from a systematic and global perspective,this paper comprehensively analyzes the path,process and results of the audit of Z Electric Power Company,including the content and methods of the audit of Z electric Power Company and the results achieved,and summarizes the limitations and deficiencies of the audit of Z electric Power Company.Fifth,in view of the difficulties and deficiencies in the digital intelligent audit of Z electric power Company,further optimization suggestions are put forward.The study of this paper found that the application of digital intelligent audit transformed the transformation of audit supervision mode,optimized the optimization of audit work mode,changed the audit work method,improved the audit work time,improve the efficiency of the audit work.The transformation of enterprise internal audit digital intelligence is to fit in the change of audit environment,to handle with the technical challenge of digital intelligence and the need of internal audit work innovation,and to satisfy that national governance log intelligent audit work.The first innovation of this paper is perspective innovation: the previous studies pay attention to the theoretical research of the industry audit fusion mode and risk prevention.Based on the perspective of industry audit fusion,this paper studies the application and transformation practice of digital intellectualization technology in internal audit.The second is content innovation: most of the previous studies discussed the framework design of digital audit system based on system theory.This paper,based on the theory of audit information system combined with the concept of industry audit integration,builds the intelligent audit path of enterprise data,and lays a theoretical foundation for the development of digital intelligent audit partly.The previous studies put forward the mode or system construction of industry audit integration based on the value chain theory.This paper analyzes based on the value orientation,and integrates the concept of Business and audit integration into the practice of intelligent audit path,so as to provide reference experience.