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Academic Journal of Business & Management, 2023, 5(18); doi: 10.25236/AJBM.2023.051806.

Construction of an Intelligent Supervision System for Internal Audit of State owned Enterprises in Beijing


Lijuan Yan1, Yun Xu2

Corresponding Author:
Yun Xu

1Management College, Beijing Union University, Beijing, China

2School of Accountancy, Anhui University of Finance & Economics, Bengbu, China


Internal audit, together with national audit and social audit, constitutes China's audit supervision system and is an essential component of the Party and state supervision system. This article explores the construction of an intelligent supervision system for the internal auditing of state-owned enterprises in Beijing from four aspects: data intelligence collection, data intelligence processing and storage, data intelligence extraction and analysis, and data intelligence application. It helps to provide a reference for enterprises to build a centralized, unified, authoritative, and efficient internal auditing intelligent supervision system. Also, it helps to improve the supervision system of the Party and the state, and promote the modernization of the national governance system and governance capacity.


Internal audit; State owned enterprises in Beijing; Intelligence supervision system

Cite This Paper

Lijuan Yan, Yun Xu. Construction of an Intelligent Supervision System for Internal Audit of State owned Enterprises in Beijing. Academic Journal of Business & Management (2023) Vol. 5, Issue 18: 33-37. https://doi.org/10.25236/AJBM.2023.051806.


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