摘要
在工程建设的过程中,工程审计是工程项目建设当中的一项重要环节。它可以对工程项目的各个环节进行监管、并判断其是否符合规定,以期发现错误、纠正弊端、改善管理,保证工程项目目标的顺利实现。本文首先对大数据工程审计的优越性进行分析入手,然后对大数据工程审计面临的挑战进行探讨,最后提出推动对大数据技术法律法规的建设、加强审计人员大数据工程审计技能、构建大数据工程审计平台等相关建议。
In the process of project construction,project audit is an important link in project construction.It can supervise each link of the project and judge whether it conforms to the regulations,so as to find out the mistakes,correct the defects,improve the management and ensure the smooth realization of the project goal.This paper starts with the analysis of the advantages of big data engineering audit,then discusses the challenges faced by big data engineering audit,and finally puts forward Suggestions on promoting the construction of big data technology laws and regulations,strengthening auditors'big data engineering audit skills,and building big data engineering audit platform.
作者
孙磊
董娜
SUN Lei;DONG Na(Jilin University of Architecture,School of Economics and Management,Changchun 130118,China)
出处
《四川建材》
2019年第8期199-200,共2页
Sichuan Building Materials
基金
吉林建筑大学高等教育教学研究课题(XTY201827)
