大数据背景下内部审计现状以及大数据的影响分析

Analysis of the Status Quo of Internal Audit Under the Background of Big Data and the Influence of Big Data

随着社会经济的高质量发展,各领域电子数据信息量呈现出快速增长的态势,数据结构更具多样性.在信息化背景下,以往的审计模式已无法满足社会实际发展需求,大数据时代,既给内部审计工作带来了机遇,又使其面临着一定的挑战.因此,新时代内部审计人员应紧随时代发展步伐,全面了解和掌握信息技术,不断完善审计工作.基于此,文章阐述了大数据的内涵与大数据审计的含义,分析了大数据时代对内部审计的影响,结合大数据背景下的内部审计现状提出了一些建议,旨在为内部审计机构有效开展工作提供参考.

With the high-quality development of social economy,the amount of electronic data information in various fields shows a trend of rapid growth,and the data structure is more diverse.Under the background of informatization,the previous audit mode has been unable to meet the actual needs of social development needs.The big data age has brought both opportunities and challenges to the internal audit work.Therefore,internal auditors in the new era should keep pace with the development of the times,fully understand and master information technology,and constantly improve the audit work.Based on this,this paper expounds the connotation of big data and the meaning of big data audit,analyzes the impact of the big data era on internal audit,and puts forward some suggestions in combination with the current situation of internal audit under the background of big data,aiming to provide reference for internal audit institutions to carry out their work effectively.