数据分析视角下基于RPA的内部审计机器人研究

Research on RPA Technology-Based Internal Audit Robots from Perspective of Data Analysis

随着生产力和资本市场不断发展,企业间的竞争关系不断加深,迫切需要挖掘更多的价值。企业需求的转变驱动内部审计的职能发生转变,内部审计的工作重心开始由价值维持转移到价值创造上。与此同时,伴随着大数据和自动化技术的发展,企业内外部的信息环境发生变化,日常经营活动产生的大量数据让内部审计的数字化转型成为可能。本文以A公司办公费审计为例,引入RPA机器人流程自动化技术,从数据分析思维和数据分析方法视角构建了基于RPA的内部审计机器人模型;在财务核算方面进行合规性审计,在业财融合方面进行绩效性审计。期望通过本文的研究,能够帮助企业建立大数据智能化时代新型的内部审计模式,有效提高审计工作效率和工作质量,实现内部审计职能重心的转变。

With the audit of the administrative expenses of Company A as the research subject,this article introduces the robotic process automation(RPA)technology to construct an RPA technology-based internal audit robot model from the perspectives of data analysis thinking and data analysis methods.The model can conduct compliance audit in the financial accounting field and performance audit for the integration between business and finance.Based on the research,the article aims to help companies establish a new internal audit model in the era of big data and intelligence,which can effectively improve the efficiency and quality of audit work and change the focus of the internal audit function.