科技新时代下的“审计智能+”建设

Research on Building of "Audit Intelligence+" in New Era of Science and Technology

科技强审是21世纪以来审计发展最显著的特征之一。“审计智能+”通过整合5G、物联网、人工智能与区块链等新兴技术,保证审计数据自产生开始便在线上真实、完整地运行,实现数据采集、分析到报告生成全过程自动化,完成智能审计升级。国际“四大”会计师事务所对此已有一定的实践。我国推进“审计智能+”建设,有助于满足审计全覆盖的要求,应对大数据挑战,解决审计发展不平衡问题,抢占审计发展先机,争得标准制定国际话语权。需要基于现有基础,正视认识沟通、系统规划、数据录入、数据处理及系统风险等障碍,发挥社会主义制度、技术和人才等优势,采取审计信息化升级、分区域推进、技术分阶段发展的步骤,推进中国特色“审计智能+”建设。

Application of science and technology is the most remarkable development in government auditing since the beginning of this century.By integrating the emerging technology including the fifth generation(5G)of mobile communication technology,the internet of things,artificial intelligence and block chain technology,the authenticity and integrity of audit data from collecting,analysis to reporting can be guaranteed through the automation of the whole auditing procedure.The“Big Four”international accounting firms have taken actions in this area.The promotion of the construction of audit intelligence+is helpful to carry out full-coverage audit,deal with the challenge brought by big data,solve the problem of unbalanced development in auditing,and seize the opportunity for audit improvement so as to take a lead in international standard setting.Hence,based on the current situation,we should recognize the obstacles in communicating,system planning,data input,data analysis and system risk.At the same time,we need to make use of our advantages such as the Socialism,technology and human resources.Through upgrading the IT audit system,advancing region by region and developing technology phase by phase,we can promote the audit intelligence+with Chinese characteristics.