大数据时代企业内部控制问题探讨

Discussion on the Internal Control of Enterprises in the Era of Big Data

在大数据时代下,以大数据与云计算等为代表的现代互联网信息技术对企业产生了深远的影响,尤其是企业内部控制。基于此,分析了大数据时代企业开展内部控制面临的问题,包括内部控制意识不强、内部审计监督乏力、信息数据安全缺乏保障、内部控制信息化建设不到位,并提出了相应的优化策略。

In the era of big data,modern Internet information technology represented by big data and cloud computing has had a profound impact on enterprises,especially the internal control of enterprises.Based on this,this paper analyzes the problems faced by enterprises in carrying out internal control in the era of big data,including weak awareness of internal control,weak internal audit supervision,lack of guarantee of information and data security,and insufficient construction of internal control informatization,and puts forward corresponding optimization strategies.