大数据下内部审计现状与发展

Current Situation and Development of Internal Audit under Big Data

现代企业内部治理结构的重要组成之一为内部审计,随着我国市场经济的不断发展以及现代企业的转型升级,而现代企业多元化的经营管理需求在传统内部审计工作模式下无法得到满足。基于此,本文对现代企业内部审计工作在大数据时代的发展现状进行了分析,并基于大数据背景提出了几点现代企业加强内部审计工作的建议,以此有效提高现代企业在新形势下内部审计工作的质量和水平。

One of the important components of the internal governance structure of modern enterprises is internal audit.With the continuous development of China’s market economy and the transformation and upgrading of modern enterprises,the diversified operation and management needs of modern enterprises cannot be met under the traditional internal audit work mode.Based on this,this paper analyzes the development situation of the modern enterprise internal audit work in the era of the big data,and puts forward several suggestions for the modern enterprises to strengthen the internal audit work based on the background of the big data,so as to effectively improve the quality and level of the internal audit work of the modern enterprises under the new situation.