Biblio

Under the information environment the development of Continuous internal audit business model is inevitable and it will generally become the mainstream model. Based on the understanding of internal audit development in enterprises, it's found that most of current internal audit systems stay at post audit as an auxiliary tool of internal auditors in the auditing process, which hastens the application of continuous internal audit. Emerging computer technology is combined in this paper to build an universal continuous internal audit model, which is divided into four phases, based on internal audit system. Finally, based on the tracking error of index fund, this paper makes an applied research on the framework of the established continuous internal audit system.