大数据背景下的审计方法及其面临的机遇和挑战

Audit Methods in the Context of Big Data and Their Opportunities and Challenges

传统审计方法在应对复杂数据,尤其是非结构化数据有着先天的不足,难以适应现代审计对海量数据和多元信息的处理需求。目前审计正处在由传统审计向大数据审计的转型期。在详细介绍审计信息化和大数据特征,以及大数据审计分类、实现步骤方法的基础上,对大数据电子数据审计方法与传统常用审计方法进行了对比分析。分析表明,大数据审计在主要审计实效指标方面比较传统审计方法具有很大的优越性。同时阐述了大数据审计技术方法面临着的挑战和机遇。

Traditional audit methods have inherent shortcomings in dealing with complex data,especially unstructured data,and it is difficult to meet the needs of modern audit for processing massive data and multiple information.At present,audit is in the transition period from traditional audit to big data audit:Based on the detailed introduction of the characteristics of audit informatization and big data,as well as the classification and implementation steps of big data audit,this paper compares and analyzes the big data electronic data audit method with the traditional audit method.The analysis shows that big data audit has great advantages over traditional audit methods in the main audit effectiveness indicators.At the same time,the challenges and opportunities faced by big data auditing techniques are expounded.