基于“AI+RPA”的投资审计数据治理框架构建研究

Research on the Construction of Investment Audit Data Governance Framework Based on"AI+RPA"

数字化环境下,多源异构的海量数据给投资审计数据标准化带来了新的挑战,进一步加大了数据采集、清理、转换、利用的难度,严重影响投资审计质量。如何推进投资审计实务与大数据技术融合发展,加大数据资源集中管理力度,构建统一共享的审计数据综合治理框架,实现覆盖数据治理全过程的可视化、智能化审计模式,成为当前投资审计数据治理的主要发展方向。针对投资审计数据治理现存痛点,探究人工智能和机器人流程自动化技术在审计数据治理全生命周期中的应用模式,以期促进审计数据资源归集、提高审计数据标准化程度、创新审计数据融合分析与共享交换机制,为实现数据治理流程自动化提供新思路。

In the digital environment,the multi-source heterogeneous mass data brings new challenges to the standardization of investment audit data,which further increases the difficulty of data collection,cleaning,conversion and utilization,and seriously affects the quality of investment audit.The main development direction of investment audit data governance is how to promote the integrated development of investment audit practice and big data technology,strengthen the centralized management of data resources,build a unified and shared comprehensive audit data governance framework,and realize a visual and intelligent audit mode covering the whole process of data governance.Based on the existing pain points of investment audit data management,explore the application mode of AI and Robotic Process Automation technology in the whole life cycle of audit data management.It can provide new ideas for promoting the collection of audit data resources,improving the standardization of audit data,innovating the mechanism of audit data fusion analysis and sharing exchange,and realizing the automation of data governance process.