Research On Digital Audit Optimization Of C Company Based On Value Added

In the digital era,with the increasing complexity of the company’s production,operation and business,the value and strategic significance of the transformation of internal audit to digital audit continue to increase.By integrating digital means into traditional internal audit work,digital audit transforms the traditional audit mode and provides new opportunities to improve the efficiency and effectiveness of auditing.As a new type of modern audit mode,digital audit has incomparable advantages of traditional internal audit and can provide effective support for the company to achieve the value-added goal,so the rational use and promotion of digital audit has become the general trend.Due to the late start of China’s application research on digital auditing,most of the current government agencies and large state-owned enterprises are actively exploring the transformation from traditional internal audit to digital audit.However,there are still many challenges in truly realizing digital audit,and how to fully realize the value-added role of digital audit is a top priority.Therefore,in-depth study of digital audit application based on value added is of certain significance to improve the digital audit level of companies.Company C is a wholly-owned subsidiary of State Grid in Province A,and its main business is the construction and operation of power grids.In response to the strategic goal of State Grid "building an international leading energy Internet enterprise with Chinese characteristics",Company C actively carries out internal digital transformation,of which internal audit is also transforming to digital audit.Since the digital audit of Company C is in the initial construction stage,although it has achieved certain results,it has not fully helped the company to achieve the overall value added,the digital audit confirmation and consulting functions have not been effectively utilized,and the management decision-making and operation business of Company C have not been fully combined in the audit process,and there are also deficiencies in the identification and early warning of operational risks,so the value-added effect of digital audit has not met expectations on the whole.Based on the above background,this paper first expounds the research background and significance of digital audit based on value added,and reviews the relevant literature of internal audit value added and digital audit.Secondly,the necessity of digital audit based on value added is analyzed from the three levels of development strategy,management decision-making and business execution.Thirdly,on the basis of combining value chain theory and value management theory,and based on the practical cases of digital audit of Company C,the current digital audit implementation status of Company C is analyzed to deeply explore the problems and causes in the implementation process of digital audit.Finally,in view of these problems,a digital audit optimization countermeasure based on value added is proposed: digital audit objectives based on value added;Do a value-oriented top-level design to ensure the value-added efficiency of digital auditing;Innovate audit operation mode and broaden value-added channels for digital auditing;Promote the integration of "industry auditing" and open up value-added fields of digital auditing;Build a cross-domain full audit model to release the value of digital audit data.Build an audit risk management and control platform and strengthen the value-added functions of digital auditing.At the same time,it is guaranteed from three aspects:consolidating the basic environment of digital auditing,promoting the implementation of digital audit performance evaluation,and paying attention to the construction of digital audit talent team,so as to make digital audit based on value added better help the future development of Company C.