大数据与云计算技术下企业内部审计探索

Exploration on Enterprise Internal Audit Under Big Data and Cloud Computing Technology

随着经济改革的持续深入,经济全球一体化、社会信息化趋势不可逆转。互联网和信息技术已经深度应用到人类生产生活的方方面面,并由此衍生出了更多新的发展领域,行业的竞争更加白热化。在此新形势下,企业的成长和发展将面临更多的机遇与挑战,并且随着企业生产经营规模的进一步扩大,内部管理面临着更多的不确定性。显而易见,传统的管理模式已经难以满足新时代企业快速发展的需求。在企业开展业务的同时,应充分利用大数据与云计算技术加强企业内部监督,做好企业内部审计工作,并通过内部审计成果的转化运用,切实提高企业管理水平,以达到降低企业生产经营风险、促进企业健康可持续发展的重要目标。

With the continuous deepening of economic reform,the trend of economic globalization and social informatization is irreversible.The internet and information technology have been deeply applied to all aspects of human production and life,and have spawned more new fields of development,and the competition in the industry has become more intense.In this new situation,the growth and development of enterprises will face more opportunities and challenges,and with the further expansion of enterprise production and operation scale,internal management is facing more uncertainties.Obviously,the traditional management mode has been unable to meet the needs of the rapid development of enterprises in the new era.While carrying out business,enterprises should make full use of big data and cloud computing technology to strengthen their internal supervision,do a good job in internal audit,and improve their management level through the transformation and application of the results of internal audit,so as to achieve the important goal of reducing production and operation risks of enterprises and promoting healthy and sustainable development of enterprises.