大数据时代下企业内部控制体系的创新

Innovation of Enterprise Internal Control System in the Era of Big Data

随着大数据时代的到来,对内部控制环境、风险评估、控制活动、信息与沟通和内控监督产生了极大的影响,在大数据背景下,企业的经营环境、人员、业务等都较以往更复杂,风险性也更高,因此,优化大数据背景下的企业内部控制具有重要的现实意义。基于上述背景分析,该文通过查阅相关文献资料,分析大数据时代下企业内部控制体系存在的问题,主要体现在海量数据分析中的精确性不高、现有的信息系统不够完善、企业对大数据理念认识不足、企业组织结构与大数据环境不相符,并针对上述问题提出了相应的对策。

With the advent of the big data era, it has a great impact on the internal control environment, risk assessment, control activities, information and communication and internal control supervision. In the context of big data, the business environment, personnel and business of enterprises are more complex and risky than ever before.Therefore, optimizing the internal control of enterprises under the background of big data has important practical significance. Analyzing based on the above background, by consulting relevant literature, this paper analyzes the problems existing in the enterprise internal control system in the era of big data, which are mainly reflected in the low accuracy of massive data analysis, the imperfect existing information system, the lack of understanding of the concept of big data, and the inconsistency between the enterprise organizational structure and the big data environment, and corresponding countermeasures are put forward for the above problems.