Research On The Improvement Of Informatization Audit Of Yifeng Pharmacy

In recent years,modern information technology has been widely and deeply applied in various fields of the economy and society.Technologies such as the Internet,cloud computing,and big data have become important boosters for the transformation and upgrading of business models and business forms.More and more enterprises have begun to focus on informatization construction,and their informatization level has even been much higher than that of accounting firms.Therefore,accounting firms can no longer use traditional methods when auditing these audited entities with a high degree of informatization.To deal with the audit methods,it is necessary to use information technology to assist in the completion of the audit work.This paper chooses Yifeng Pharmacy,which focuses on innovative research and development and internal informatization construction,and its informatization level is in a leading position in various industries as the research object,because Yifeng Pharmacy,as a chain pharmaceutical enterprise,will generate a very large amount of data in the process of operation,and When Tianjian Certified Public Accountants audited Yifeng Pharmacy,the current level of information-based auditing was difficult to efficiently inspect,effectively process and utilize these massive business data.Therefore,more targeted information technology methods were needed to realize information-based auditing.improve the efficiency and quality of audits.Based on the theory of informatization auditing,big data auditing theory,riskoriented auditing theory,and information system auditing theory,this paper expounds the current situation of informatization auditing in Yifeng Pharmacy and analyzes the effects of its implementation.On this basis,analyze the problems and reasons existing in the audit work of Yifeng Pharmacy,and put forward the improvement plan of the information audit according to these problems.The research value of this paper is mainly reflected in: although the concept of informatization auditing has been proposed a long time ago,the current research on informatization auditing by scholars mostly analyzes the impact of big data on auditing and the relationship between information technology and big data technology.Theoretical application is less related to the specific application of informatization auditing,and the case analysis method is rarely used for analysis.Even if there is a case study of informatization auditing,the focus is on the internal informatization audit of enterprises and the internal informatization construction of accounting firms,and the problems existing in the actual informatization audit process of a specific company are not detailed.Based on the combination of relevant theory and practice of informatization auditing,this paper expounds the current situation of informatization audit of Yifeng Pharmacy,and studies how to integrate information technology into audit work,hoping to solve the problems existing in the informatization audit of Yifeng Pharmacy and improve auditing.At the same time,we also hope to provide reference and reference for accounting firms to conduct informatization audits on enterprises with relatively complete informatization construction such as pharmaceutical chain enterprises in the future.