企业内部审计信息系统的构建

Construction of Enterprise Internal Audit Information System

在IT技术飞速发展的今天,大数据已应用在社会经济的各个领域,它不仅改变了人们的生活习惯和思维方式,也对企业的生产经营活动产生了巨大的影响。企业对信息技术不断增强的依赖性也给内部审计监督和管理带来了机遇和挑战,审计的信息化建设势在必行。企业内部审计应充分利用相关信息系统的优势,转变传统审计思路,使用信息化系统开展审计工作,并对审计效果进行检查和评价。本文即是要通过对我国企业内部审计现状的调查研究,分析内部审计信息化建设的可行性,并从审计监督作业平台、审计工作管理信息平台和审计智能预警系统三个模块提出企业内部审计信息系统的构建思路。

With the rapid development of IT technology,big data has been applied in various fields of society and economy.It not only changed people’s living habits and thinking mode,but also had a huge impact on the production and operation activities of enterprises.Audit informationization is imperative.Internal audit of enterprises should make full use of the advantages of relevant information systems,change traditional auditing thinking,use information systems for audit work,and check and evaluate audit results.This paper analyzes the feasibility of internal audit information construction by investigating the internal audit status of Chinese enterprises,and proposes construction ideas from the following three aspects:audit supervision and operation platform,audit work management information platform,and early warning system.