In recent years,with the rapid development and in-depth application of cloud computing technology,mobile internet technology,and big data technology,the data economy is accelerating to change the world.In the context of big data,enterprises actively carry out Digital transformation to promote high-quality development of enterprises.Assisting enterprises in internal audit of risk control should also actively explore the application of big data technology in their work,establish big data internal audit processes,and improve audit efficiency and quality.This thesis article analyzes the development and trends of big data both domestically and internationally,the changes in enterprise management and internal audit under the background of big data,and the challenges faced by the application of big data technology in internal audit work.Based on the theories of big data,internal audit,and process optimization,W Company is taken as the research object,and various methods such as literature research and questionnaire surveys are used,Identify and analyze the problems of low audit efficiency,lagging risk identification,and lack of innovation in internal audit methods in the context of big data in W Company’s internal audit.Explore the introduction of big data technology in internal audit practice and deeply explore the value of data.Through the analysis of historical risk sample data,identify risk factor and calculate the correlation,and apply them to the internal audit digital risk prompt platform to improve audit efficiency and quality,and optimize the internal audit process accordingly.And based on actual situations,optimization and guarantee measures have been proposed in terms of talent reserve,data construction,and technology application.This study explored the application of big data technology in internal audit work,improved W Company’s internal audit process in the context of big data,ensured the flexibility of audit project approval,and achieved a transformation from internal audit to in process audit,comprehensive audit,and continuous audit.At the same time,it has improved the accuracy and predictability of risk identification,improved audit efficiency,and achieved risk visualization,providing effective support for enterprise management decision-making.In addition,this study conducted a practical application of big data technology in internal audit practice.Through the summary and analysis of cases,it accumulated experience for the in-depth development of W Company’s big data audit work and also provided reference for the optimization of big data internal audit processes in other enterprises. |