[Abstract]: With the in-depth development of the Internet economy, the business model of communication companies has been strongly impacted, and with it the changes in business model and management model. All these have also led to changes in the internal audit methods and methods of communication enterprises. Informationization, timeliness, early warning, and value-added have become the urgent capabilities of internal audit, thereby forming hidden productivity. As a practitioner and promoter of the construction of enterprise information systems, communication companies have established support systems in three aspects of business support, network support and management support under the background of their own production and operation environment. The three support systems have become communication companies. Enabler for strategic transformation, business security and development.