大数据背景下的持续审计技术研究

Research on continuous audit technology under the background of big data

信息时代的逐步发展,使得企业经营管理过程中各环节信息基本都以数据形式呈现,传统审计方式已无法有效满足审计需求,持续审计成为审计信息化的一个重要发展方向。文章在介绍大数据环境中的相关审计技术后,阐述了持续审计带来的优势以及在实际运用中存在的一些阻碍,最后对持续审计的未来发展提出了展望,以促进我国对持续审计发展的重视。

With the gradual development of the information era, the information of all links in the process of enterprise operation and management is basically presented in the form of data.The traditional audit method has been unable to effectively meet the needs of audit, and continuous audit has become an important development direction of audit informatization.After introducing relevant audit technologies in the big data environment, this paper expounds the advantages brought by continuous audit and some obstacles in practical application.Finally, it puts forward prospects for the future development of continuous audit and promotes China’s attention to the development of continuous audit.