信息化环境下企业内部审计模式思考

Reflections on Enterprise Internal Audit Mode Under the Informatization Environment

随着信息技术的高速发展,大数据技术呈现出爆发增长并逐渐渗入各行各业。基于信息化的大背景,大数据技术已被越来越多的企事业单位广泛运用,为企业发展带来更多可能性。大数据审计作为一种新型内部审计手段,具备独特的优势,将其运用到企业内部审计中可以较大程度提高内部审计的效率。但是它也为内部审计带来了一定不确定性,进而增加其审计风险。论文就大数据审计在企业内部审计中的应用进行了相关分析,并提出了相应的应对措施。

With the rapid development of information technology,big data technology has also shown an explosive growth and gradually penetrated into all walks of life.Based on the background of informatization,big data technology has been widely used by more and more enterprises and institutions,bringing more possibilities for the development of enterprises.As a new internal audit means,big data audit has its unique advantages.Applying it to the internal audit of enterprises can greatly improve the efficiency of internal audit.At the same time,it also brings some uncertainty to the internal audit,and then increases its audit risk.This paper analyzes the application of big data audit in enterprise internal audit and puts forward corresponding countermeasures.