Abstract: In the background of the era of large data, the financial shared service mode is bound to be more and more concerned in the industry, and as the key link of enterprise governance, internal audit is very necessary to adapt to the new trend of innovation and transformation. The paper expounds the advantages of internal audit under the financial shared service mode, and by establishing the business process framework of internal audit for financial shared mode, the effective way of internal audit in this environment is analyzed in detail. The conclusion is that the internal audit needs reform and innovation.

Key words: big data, financial shared service, internal audit