随着企业集团业务种类增多、经营规模增大,传统的审计系统已经无法满足集团对审计的要求,再加上互联网技术的发展,集团中计算机舞弊和“信息孤岛”等现象仍普遍存在。这些都对审计信息化提出了更高的要求,但是至今我国企业集团的审计信息化仍然比较滞后。本文以中粮集团为例,探讨了审计信息化面临的难题和解决思路,以为其他企业提供借鉴和思考。 With the increase of types of business groups and the increase of business scale, the traditional auditing system can no longer meet the requirements of the Group for auditing. Coupled with the development of Internet technology, the phenomena of computer fraud and “information silos” in the group are still widespread . All of these put forward higher requirements for auditing informationization, but so far our auditing informationization of enterprise groups is still lagging behind. This article takes COFCO as an example, explores the problems and solutions of audit informationization in order to provide reference and reflection for other enterprises.