大数据背景下工程审计创新路径研究

Innovation Path of Engineering Audit in the Context of Big Data

从大数据工程审计有利于实现建设过程全覆盖和有利于提高审计质量两方面分析了大数据工程审计的必要性,深入探讨了大数据背景下工程审计模式改革创新的具体路径,如增强大数据工程审计意识;组建高水平复合型审计队伍;创新审计技术。

The necessity of big data engineering audit was analyzed from two aspects that big data engineering audit is conducive to realizing full coverage of construction process and improving audit quality.The specific path of engineering audit mode reform and innovation under the background ofbig data was discussed in depth.Such as strengthening the big data engineering audit awareness;Establish a high-level composite audit team;Innovating audit technology.