“大数据”环境下提升石化企业内部审计水平的实践与探索

Practice and Exploration of Improving the Internal Audit Level of Petrochemical Enterprises under the “Big Data” Environment

当前,"大数据"一词受到越来越广泛的关注,大数据技术已经开始渗透到社会、经济和个人生活的方方面面。大数据时代的到来为电子数据审计提供了机遇和挑战。内部审计作为促进企业经济健康、良性发展的"免疫系统",要从制度和管理体系建设及运行中揭示风险隐患,提出审计建议,防范化解重大风险。本文介绍了"大数据"的概念和特点,阐述了石化企业内部审计适应新环境、新技术、新思想的创新实践及思考,同时揭示了问题和机遇,并提出了建议。

At present,the term "big data" is attracting more and more attention.The technology of big data has begun to penetrate into every aspect of society,economy and personal life.The arrival of big data era provides opportunities and challenges for electronic data auditing.Internal audit,as an "immune system" to promote the healthy and benign development of enterprises’ economy,should reveal risks and hidden dangers from the construction and operation of management system,put forward audit suggestions,and prevent or eliminate major risks.This paper introduces the concept and characteristics of "big data",expounds the innovative practice and thinking of the internal audit of petrochemical enterprises to adapt to the new environment,new technology and new ideas,and reveals the problems and opportunities,and puts forward suggestions.