摘要
研究型审计背景下,在经典的审计与管理理论(A)、大数据审计技术(B)及企业内部审计实践(C)的三者关系中,关于A―C关系和B―C关系的研究较为丰富,而关于A―B关系的研究尚有不足,并导致大数据审计技术的潜力难以充分发挥和企业内部审计的质量和效率无法得到持续提升。通过分析经典的审计和管理理论对大数据审计的指导意义,重构大数据审计的数据采集、数据清洗、数据分析和数据可视化过程,为经典的审计和管理理论与大数据审计技术有机结合提供了可行路径。
At the background of researching audit,among the classic theory of audit and management(A)、Big data audit(B)and Enterprise internal audit practice(C),the researching of A―C and B―C is more and more,while the researching of A―B is still not enough,so that the big data techniques is not use efficiently and the quality and efficiency can not be improved in Enterprise internal audit continuously.Through the analyzing of the function of the classic audit and management theory on the big data audit,the big data audit process of data collecting,data cleaning,data analysis,data visualizing is reconstructed,the path of the organic combination between classic theory and big data techniques is offered.
作者
吕君杰
LüJunjie(School of Social Audit,Nanjing Audit University,Nanjing 211815)
出处
《中国审计评论》
2023年第1期116-125,共10页
China Auditing Review
基金
江苏省社会科学基金项目(22EYB023)
