大数据时代内部审计信息化建设研究

On the Construction of Internal Audit Informatization in the Context of Big Data

大数据时代内部审计信息化建设存在信息化审计基础建设不足、信息化审计应用不足、信息化审计技术保障不足等诸多不足,提出如下建设路径:完善信息化审计基础建设、扩大信息化审计应用范围、加强信息化技术体系建设、打造高素质的信息化审计队伍。

The foundation,application,and technical support of internal audit informatization are not sufficient in the context of big data.This paper tries to put forward some suggestions:improving the foundation of audit informatization,enlarging the range of the application,reinforcing the information construction system,and cultivating a high qualified team of auditors with information literacy.