数智化转型背景下审计工作高质量发展研究

Research on the High-quality Development of Audit Work under the Background of Digital Intelligence Transformation

人工智能的跨越式发展给各行各业带来了深远的影响,也深刻地影响着审计环境、审计对象和审计模式,顺应人工智能的发展浪潮,大力推进数智化转型已成为审计工作实现高质量发展的迫切需要。本文从数智化在审计工作高质量发展中的作用出发,论述了数智化转型对审计工作的内涵要求,基于审计机关当前数智化转型过程中存在的问题,审计机关可在优化审计数据生态、提升技术与审计业务协同能力、全员引导培养数智思维、全面统筹数据资源四个方面进一步发力,推进审计机关数智化转型,促进审计工作高质量发展,助力审计监督在党和国家监督体系中发挥重要作用,更好护航中国式现代化建设大局。

The rapid development of artificial intelligence has had a profound impact on various industries,significantly influencing the auditing environment,auditing subjects,and auditing modes.Adapting to the trend of artificial intelligence and vigorously promoting the transformation towards digital intelligence have become urgent necessities for the high-quality development of auditing work.Starting form the role of digital intelligence in the high-quality development of auditing,the paper discusses the requirements of the digital intelligence transformation of audit institutions.Based on the problems identified in the current digital intelligence transformation of audit institutions,the paper suggests that audit institutions should optimize the audit data ecology,improve the interoperability of technology and audit activities,guide and develop the digital intelligence thinking of all the auditors,and comprehensively coordinate data resources.These suggestions aim to further propel the digital intelligence transformation of audit institutions,promote the high-quality development of auditing work,and assist audit oversight in playing a crucial role in the national oversight system,thereby contributing to the further promote Chinese modernization.