新兴技术驱动下审计活动的数字化转型:主体、客体和方法

The Digital Transformation of Audit Activity Driven by Emerging Technology:Subject,Object and Approach

新兴技术正为审计活动的数字化转型注入强大的驱动力。从实践角度看,审计活动的核心要素包括审计主体、审计客体、审计方法,此三要素可形成一个较为完整的审计活动数字化转型的理论架构和实践指向。明确审计主体、审计客体以及审计方法数字化转型的方向能解决审计活动创新发展中"由谁审""审计什么""如何审"的问题。具体来说,审计主体方面,传统意义上的审计人员将逐步演化为人机共生的混合智能审计系统;审计客体方面,传统IT审计的深度和广度将进一步拓展为涵盖新兴技术安全、伦理及隐私风险的新兴技术风险审计;审计方法方面,风险导向审计方法将逐渐被更有效率及效果的数据分析导向审计方法所替代。

Emerging technologies have injected strong driving forces into the digital transformation of audit activity.From the perspective of practice,the core elements of audit activity include audit subject,audit object,and audit approach.The above three categories can form a complete theoretical framework and practical guidance for the digital transformation of audit activity.Identifying the direction of digitization of the above three categories can solve the problems of“who to audit”,“what to audit”and“how to audit”in the process of innovation and develop-ment of audit activity.Specifically,in terms of audit subject,the traditional auditors will gradually evolve into a human-computer symbiotic hybrid intelligent audit system.In terms of audit object,the depth and breadth of traditional IT audit will be further extended to cover the potential security,ethical and privacy risks of emerging technologies,resulting in an emerging technology risk audit.In terms of audit approach,risk-based audit approach will gradually be replaced by data analysis-based audit approach which is more efficient and effective.