“互联网+”时代企业内部审计发展趋势

The Development Trend of Internal Audit of the Enterprise in the “Internet+” Era

"互联网+"时代是以人为本和创新驱动的时代,是开放和连接一切的时代。"互联网+"与企业内部审计创新相结合,在给企业内部审计带来挑战的同时也创造了机遇。在阐述"互联网+"的含义与特征基础上,结合我国企业内部审计的发展状况,提出"互联网+"时代下我国企业内部审计呈现出7个方面的发展趋势:内部审计管理战略化、内部审计技术智能化、内部审计对象人本化、内部审计增值共享化、内部审计文化多元化、内部审计功能协同化、内部审计营销国际化。

Internet plus era is a people-oriented and innovation-driven era; also, it is an open and connecting era. Internet plus not only brings about challenges for internal audit, but also creates opportunities for it, which combined with internal audit by innovative ways. On the basis of describing the connotation and characteristics of internet plus, combining with the development of our internal audit situation, this article puts forward such opinions that Chinese internal audit has the following trends in the internet plus era： strategic internal audit management, intelligent internal audit technology, humanistic internal audit objects, shared internal audit appreciation, diversified internal audit cultural, synergistic internal audit function and internationalized internal audit market.