大数据时代内部审计面临的风险及应对策略

The Risks Faced by Internal Audit in the Big Data Era and the Coping Strategies

随着大数据时代的来临,以云计算技术、物联网技术、移动互联技术为代表的信息网络技术日渐成熟,并大范围应用于很多行业,影响着企业的生产经营模式[1]。将大数据技术应用于企业管理的审计范畴为其带来了巨大的风险和挑战。论文首先对大数据技术在内部审计中的应用展开分析,进而分析了大数据时代内部审计面临的风险,最后有针对性地提出了应对内部审计风险的策略,为今后内部审计的发展提供理论参考。

With the advent of the big data era,the information network technologies represented by cloud computing technology,internet of things technology and mobile internet technology are becoming more and more mature,and widely used in many industries,affecting the production and operation mode of enterprises[1].Applying big data technology to the audit field of enterprise management brings significant risks and challenges.This paper firstly analyzes the application of big data technology in internal audit,then analyzes the risks faced by internal audit in the big data era.Finally,the paper contrapuntally puts forward the strategies to deal with the risks of internal audit,so as to provide theoretical reference for the development of internal audit in the future.