The Impact of Financial Sharing System on Internal Audit Efficiency and Risk Management of Enterprises in the Era of Digital Economy

DOI

10.2991/978-94-6463-542-3_68How to use a DOI?

Keywords

financial sharing system; internal audit; multiple linear regression model; efficiency

Abstract

To explore the impact of financial sharing system on the efficiency, quality and risk management of internal auditing in enterprises, and to put forward corresponding management suggestions. The impact of financial sharing system characteristics, enterprise size, industry type and technology level on internal auditing is analyzed through multiple linear regression modeling, structural equation modeling and data envelopment analysis. Data samples from 100 enterprises of different industries and sizes were collected and analyzed with descriptive statistics and correlation analysis. It is found that the characteristics of financial sharing system have a significant impact on internal auditing, and the characteristics of the degree of implementation, technology level, and information security measures are positively correlated with audit efficiency, quality, and risk management. Meanwhile, factors such as enterprise size, industry type and technology level also affect the performance of internal audit. Based on the empirical results, management recommendations such as strengthening the construction and optimization of the financial sharing system, enhancing the training of the internal audit team, and establishing a sound internal audit system and process are proposed. These recommendations help enterprises to improve internal audit efficiency, quality and risk management capabilities, and promote the application and development of financial sharing systems.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ruiqi Gao
PY  - 2024
DA  - 2024/10/15
TI  - The Impact of Financial Sharing System on Internal Audit Efficiency and Risk Management of Enterprises in the Era of Digital Economy
BT  - Proceedings of the 2024 2nd International Conference on Management Innovation and Economy Development (MIED 2024)
PB  - Atlantis Press
SP  - 593
EP  - 604
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-542-3_68
DO  - 10.2991/978-94-6463-542-3_68
ID  - Gao2024
ER  -