审计全覆盖背景下信息化审计人才培养研究与实践

审计全覆盖背景下,审计范围广,审计数据多,审计方法和审计技术不断变化。大数据技术、移动互联网、云计算等先进技术的不断涌现,对审计环境、技术、目的等都产生了巨大影响,传统的财务报表审计已经不能满足审计全覆盖的要求,也不能满足社会对信息化审计人才的迫切需要。文章从审计全覆盖的相关背景出发,结合信息技术的发展,分析目前高校审计人才培养的现状及存在问题,进而构建具有大数据思维的、信息化审计人才培养框架。

Under the background of full audit coverage,the scope of audit is wide,there are many audit data,and audit methods and audit techniques are constantly changing.The continuous emergence of advanced technologies such as big data technology,mobile Internet,and cloud computing have had a huge impact on the audit environment,technology,and purpose.Traditional financial statement audits can no longer meet the requirements of full audit coverage and the society's information The urgent need for qualified auditing talents.This article starts from the relevant background of full audit coverage,combined with the development of information technology,analyzes the current situation and existing problems of auditing talents in colleges and universities,and then builds a framework for the cultivation of information-based auditing talents with big data thinking.