大数据审计实践课程体系探索

Exploration of Big Data Audit Practice Curriculum System

审计全覆盖的实施依赖于既懂审计实践又懂大数据技术的大数据审计人才。比对工程教育认证标准中的实践教学体系要求,当前大数据审计人才的培养存在课程体系缺失、数据资源缺失和实验平台缺失等棘手问题。针对上述问题,提出了面向工程教育认证的大数据审计实践课程体系建设思路,包括基于模块化的实践课程体系构建、面向审计案例的数据资源库建设,以及基于定制化的实验教学平台建设。

The implementation of full audit coverage depends on big data auditors who understand both audit practice and big data technology.Compared with the requirements of the practical teaching system in the engineering education certification standard,the current training of big data audit talents has thorny problems such as the lack of curriculum system,data resources and experimental platform.In view of the above problems,this paper puts forward the construction idea of big data audit practice curriculum system for engineering education certification,including the construction of practice curriculum system based on modularization,the construction of data resource database for audit cases,and the construction of experimental teaching platform based on customization.