国有企业内部审计数智化转型研究

Research on Digital and Intelligent Transformation of Internal Auditing in State-Owned Enterprises

新发展阶段,国有企业面临的内外部环境更为复杂多变,数智化转型,作为一种深刻的社会和技术发展趋势,正在全方位的影响各类企业包括国有企业,重塑各类企业的业务流程、管理模式以及发展战略。在这样的背景下,国有企业内部审计工作的转型不仅是时代的召唤,更是行业发展的必然选择。本文结合新兴信息技术的现状和发展趋势,首先对国有企业内部审计数智化转型的背景及重要意义进行了分析,并对国有企业内部审计数智化转型的路径、内容进行了研究和思考,希望能为国有企业内部审计数智化转型工作提供借鉴。

In the new development stage,state-owned enterprises are facing more complex and variable internal and external environments.The digital and intelligent transformation,as a profound trend in social and technological development,is influencing all kinds of enterprises,including state-owned ones,and reshaping their business processes,management models,and development strategies.Against this backdrop,the transformation of internal audit work in state-owned enterprises is not only a call of the times but also an inevitable choice for industry development.The paper,in conjunction with the status and development trends of emerging information technologies,first analyzes the background and significance of the digital and intelligent transformation of internal auditing in state-owned enterprises.It then studies and reflects on the paths and contents of this transformation,hoping to provide references for the digital and intelligent transformation in the internal auditing of state-owned enterprises.