Biblio

Security auditing is an effective means of safety supervision and risk self-identification. It is also a hot issue in the research of major enterprises and institutions. The existing standard norms cannot effectively guide the internal audit of the enterprise intranet, “how to review” and “review” What is not easy to grasp. This paper analyzes the status quo, problems and development trends of security audit, and proposes a behavior-based security audit mode, which can effectively discover the non-compliance behavior of intranet users, and can provide reference for peers through practice.

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.