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上线应用财务共享中心降低企业财务管理成本、有助于企业管控职能强化的作用已经被越来越多的企业认同，内部审计作为企业治理的关键环节，其职能内容理应不断更新，财务共享平台的使用对企业内部审计产生重大影响，依托财务共享平台，探索发展适应企业自身的大数据内部审计模式将是大势所趋。

近年来房地产行业管理体系日渐完善，财务共享服务中心便成为行业的建设重点。Y企业集团在财务共享平台上线将近三年的时间里，对企业财务活动、内部审计都产生了较大影响，具体财务共享模式上线运行后对Y企业内部审计工作有哪些影响？是什么样的影响？是否存在不足之处？在共享不可逆的未来，Y企业该如何优化自身的内部审计工作？本文基于上述问题展开研究。

首先，对相关文献进行梳理。其次，了解Y企业基本情况并紧扣企业实际设计问卷调查，并对其中五度量表的部分进行信度效度检验，统计分析的结果表明财务共享的上线对Y企业内部审计的方式、效率、风险等多方面产生了影响。接着，结合问卷主观选项结果及Y企业内部审计实际工作流程，分析出其现阶段存在数据挖掘、共享平台运用程度不均、虚构经济业务不易被发现等问题，并查找原因。最后，针对前述的问题，从Y企业内部审计方式方法、流程、管理制度、共享系统四个方面提出具体的优化对策建议。

The online application of financial sharing center has been recognized by many enterprises as it can cut costs of firm financial management and help intensify the function of conpany control. As a key link of enterprise governance, the functional content of internal audit should be constantly updated. The use of financial sharing platform has a significant impact on the internal audit of company.

In recent years, the real estate industry administration system is increasingly complete, the extension of company scale and crew make it pressing demands for financial standardized, financial Shared services center becomes the focal point of business construction. Y Enterprise Group is a relatively successful case in the industry. In the nearly three years since the financial sharing platform was launched, it has applying a great affect on the financial activities and internal audit of the firm. What affect will the concrete financial sharing mode have on the internal audit of Y Company after it is come into use? What kind of impact? If there is a deficiency? In a Shared irreversible future, Y enterprise how to optimize the internal audit work? In this paper, based on the above problems.

First, the concept of FSSC、The concept of internal audit、At home and abroad financial sharing pattern with the literature of the impact of enterprise internal audit. Then, realized Y enterprise financial, Shared architecture, internal audit structure, internal audit supervisory system and the workflow, on the basis of the enterprise actual, design questionnaire, for the scale section conduct reliability and validity test, after statistical analysis, the results show that FSSC Influence in many ways, such like mode, efficiency, risk and so on. Combine subjective options with the way Y enterprise internal audit risk aspects and audit work flow, analysis of its present existence insufficient data mining, make uneven application of the Shared platform in different kinds of internal audit work, fictitious business voucher increase the risk and the approval process is too long, and investigate its reason. Finally, in response to these questions, from Y enterprise internal audit methods, process innovation, management system, to majorization the sharing system four aspects come up with concrete counterplan and Suggestions.