Discussion on the Transformation of Enterprise's Internal Audit Functions in the Context of Digital Transformation

With the development of the digital economy, digital technology has been widely used in the operation and management of enterprises, which has changed the operation mode of traditional internal audit, only relying on sampling and post-event verification, which cannot meet the needs of enterprise governance and risk management. Digital transformation has brought changes to business processes and ways of generating information, and internal audit can no longer be limited to compliance supervision, but should also play a role in strategic support and risk warning. At present, many enterprises do not meet the requirements of internal audit digitalization, which is reflected in the low level of technological application, the lag in functional positioning, and the lack of high-quality talents. In this paper, the changes in internal audit in the context of digitalization are analyzed, the problems in the functional transformation are identified, and reasonable suggestions are proposed for enterprises to make full use of the governance function and achieve digitalization