Path for internal audit process reengineering and risk prevention and control capability

Li Shuying(China Academy of Launch Vehicle Technology)

Abstract

Today, with the rapid iteration of digital economy, big data technology, with its core characteristics of mass, high speed, diversity and value, has had a subversive impact on the traditional internal audit mode, which not only breaks the shackles of the traditional audit process, but also provides new technical support for the prevention and control of internal audit risks. As the core link of enterprise risk management, internal control and governance structure, internal audit's process rationality and risk prevention and control ability are directly related to the stability of enterprise management and development. Facing the opportunities and challenges brought by big data, the problems of traditional internal audit process, such as low efficiency, limited coverage and lagging risk identification, have become increasingly prominent, and process reengineering has become an inevitable choice. Based on the application scenario of big data technology, this paper analyzes the current situation and existing problems of internal audit process and risk prevention and control, explores the core path of internal audit process reengineering under the background of big data, and puts forward targeted strategies for improving risk prevention and control ability, aiming at promoting the digital transformation of internal audit, giving full play to the supervision, evaluation and value-added functions of internal audit, and escorting the high-quality development of enterprises.

Keywords

big data; Internal audit; Process reengineering; Risk prevention and control; Digital transformation

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DOI: http://dx.doi.org/10.26549/jsbe.v8i1.35642