期刊文献+

数据资产的确认及相应审计程序的改进 被引量:2

Validation of Data Assets and Improvement of Corresponding Audit Procedures
下载PDF
导出
摘要 全球信息化进入全面渗透、跨界融合的新态势,是否对大数据进行了高效的利用成为企业竞争的关键指标,数据本身的价值甚至可能超过其所反映的资产的价值。基于以上现实情况,论文首先对数据资产进行了定义和定性,规定了一些其脱胎于大数据而又因资产特性而独有的特征,方便对数据资产进行初步的识别和判定,以便于下一步工作的开展,进而探讨了数据资产本身存在的风险和企业处理数据全流程的失误所带来的多个管理漏洞和审计难点,并对以上问题提出了解决的设想和建议。 As global informatization enters a new trend of comprehensive penetration and cross-border integration,whether big data is used efficiently becomes a key indicator of enterprise competition,and the value of data itself may even exceed the value of assets reflected by it.Based on the above reality,the paper firstly defines and qualifies data assets,and defines some unique characteristics derived from big data due to the characteristics of assets,so as to facilitate the preliminary identification and judgment of data assets,so as to facilitate the development of the next step.Furthermore,this paper discusses the risks of data assets and many management loopholes and audit difficulties caused by the errors in the whole process of data processing,and puts forward some suggestions to solve the above problems.
作者 邱扬 QIU Yang(Harbin University of Commerce,Harbin 150028,China)
机构地区 哈尔滨商业大学
出处 《中小企业管理与科技》 2021年第31期155-157,共3页 Management & Technology of SME
关键词 数据资产 大数据 审计 data assets big data audit
  • 相关文献

同被引文献5

引证文献2

二级引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部