价值链视角下大数据技术审计价值增值路径研究

On Audit Value Added Path from the Perspective of Big Data Audit Technology Value Chain

大数据审计技术价值链具有价值链条长、应用范围广泛,以及协同性与拓展性较强等优势,但是也存在技术方法繁多、协调工作难度大、技术成本较高等问题。审计机构可以通过以下路径提高大数据技术审计的价值:完善大数据审计规则;优化大数据审计流程;综合利用审计成果;构建大数据审计平台;推动审计技术创新。

The big data audit technology value chain has the advantages of long value chain,wide application range,strong synergy and expansion,but also has problems such as too many technical methods,difficulty in coordination and high technical cost.Audit institutions can improve the value of big data technology used in audit by improving big data audit rules,optimizing big data audit processes,comprehensively utilizing audit results,building big data audit platforms and promoting audit technology innovation.