Audit and Early Warning of Accounts Receivable and Payable under the Financial Sharing Mode Based on Mobile Computing

With the continuous development of the Chinese economy and the intensification of economic globalization, enterprise groups have established financial sharing centers one after another, and the auditing of accounts receivable and payable based on mobile computing is also particularly important. Good audit early warning can make the company's internal management more standardized, more conducive to risk control, and meet the company's financial management requirements and business development requirements. The purpose of this article is to study the audit and early warning of accounts receivable and payable under the financial sharing model based on mobile computing. This article focuses on the financial sharing mode and the early warning of the accounts receivable and payable audit of the enterprise under the financial sharing mode. Taking the enterprise group A as an example, it introduces the construction of the financial sharing center of the enterprise group and explores the problems in the audit process. In response to these problems, the design of an early-warning model for corporate accounts receivable and payable audit under the financial sharing model based on mobile computing is proposed. According to the survey data, 83 employees of Enterprise A did not understand the audit process of accounts receivable and payable under the financial sharing mode, accounting for 43.68%, 40 employees generally knew, accounting for 21.05%, and only 28 employees were very familiar with it, accounted for 14.74%. This shows that the employees of a company are not aware of the audit warning of accounts receivable and payable, so it is difficult for the audit warning to achieve the expected effect.