Innovative Application of Internal Audit Digitization Based on Portrait Technology: A Case Study of Pumped Storage Enterprises

Under the context of dual-carbon and digital economy, audit digitization can not only achieve green and low-carbon goals, but also improve audit supervision level and audit efficiency. Therefore, to realize the digital innovation of auditing based on portrait technology, this paper constructs a three-dimensional labeling system for the basic situation of enterprises, audited cadres and audited projects, and designs a three-stage portrait model for group portrait, risk category portrait and individual portrait. Finally, take the accountability audit of pumped storage state-owned enterprises as an example, the TF-IDF algorithm and the K-means algorithm are used to conduct portrait modeling and visualization. The application path of label system, portrait design, visualization presentation constructed can effectively monitor and reveal the condition and the risk characteristics of the audited units and projects, which has positive theoretical value and practical significance for identifying risk issues, improving internal audit efficiency, and enhancing corporate governance capabilities.