大数据环境下的高校内部审计研究

Research on University Internal Audit in Big Data Environment

大数据对社会、经济的发展产生了巨大影响,也为高校内部审计带来了新的发展机遇和巨大的挑战。大数据环境下,高校内部审计存在组织架构落后、审计观念和方法传统、监督范围狭窄以及缺少复合型审计人才等问题。高校内部审计应该充分利用大数据时代的新技术和新理念,规范机构设置、强化服务意识、树立人本审计观、推进审计信息化建设、加强人才队伍建设,实现高校内部审计的变革。高校内部审计工作应该与时俱进、转变观念,充分运用现代化信息技术,提高审计质量和效率,实现审计监督全覆盖,真正实现高校内部审计工作的智能化和信息化。

As an important parts of the immune system,internal audit of colleges and universities urgently needs to play due role.At present,some colleges and universities have the backward internal audit organization structure,old auditing concept and mode,narrow scope of internal audit supervision,and the lack of audit talents etc.This paper will focus on the analysis:under the background of Big data,how the internal audit of colleges and universities make use of Big data technologies to standardize the establishment of institutions,strengthen the service consciousness,promote the construction of audit informatization,establish people-oriented audit concept and strengthen the building of a contingent of talents,so as to realize the reform of university internal audit,improve the efficiency of internal audit.