大数据背景下行政单位内部审计面临的挑战与对策——以C内部审计机构为例

Research on the challenges and countermeasures of internal audit of administrative units under the background of big data:Taking C’s internal audit agency as an example

内部审计作为监督业务活动、提高效益、加强风险预警和管控的主要手段,对行政单位工作的重要性不言而喻。随着大数据技术的发展和普及,内部审计工作迎来机遇和挑战。针对目前行政单位内部审计面临的挑战,探讨大数据审计与内部审计的契合点。结合某地方行政单位建设大数据审计的实践经验,提出完善相关的制度规范和审计标准、保障内部审计机构的独立性、提升审计数据信息质量管理、加强内部审计人才队伍建设、优化大数据内部审计工作流程等建议。

As the main methods to supervise business activities,improve efficiency,and strengthen risk early warning and control,the importance of internal audit is self-evident to the work of administrative units.With the development and popularization of big data technology,internal auditing is facing opportunities and challenges.This article discusses the points of convergence between big data audit and internal audit to address the current challenges faced by internal audits in administrative units,and combines the practical experience of a local administrative unit in building big data audits,and proposes to improve relevant system specifications and audit standards to ensure internal auditing suggestions on the independence of the organization,improving the quality management of audit data information,strengthening the construction of the internal audit team,and optimizing the big data internal audit workflow.