摘要
随着信息技术的快速发展,审计领域也在向信息化转型。本文从审计信息化对审计质量影响的角度进行了深入探讨,重点关注信息化所带来的机会、挑战和风险,并提出了一系列建议,旨在促进审计质量的提高。
With the rapid development of information technology,the audit field is also transforming to informatization.This paper discusses the impact of audit informatization on audit quality,focuses on the opportunities,challenges and risks brought by informatization,and puts forward a series of suggestions to promote the improvement of audit quality.
作者
张啸
Zhang Xiao(China National Coal Group Corporation,Beijing 100020,China)
出处
《科学与信息化》
2023年第24期190-192,共3页
Technology and Information
关键词
审计信息化
审计质量
数据分析
数据安全
audit informatization
audit quality
data analysis
data security
