摘要
互联网、大数据、云计算、区块链、智能化等技术在人工智能时代高速融合,对现有审计模式产生了重要的冲击,传统风险导向审计模式下的审计线索消失、审计风险复杂化、审计目标多样化,内部控制评价面临调整。人工智能时代下,云计算、大数据技术促使传统企业管理发生深刻变革,为适应未来行业信息化建设需求,现代风险导向审计要构建总体审计思维、促进"云审计"平台建设、加强与独立第三方的合作、充分利用大数据审计技术。
Internet,big data,cloud computing,block chain,intelligence and other technologies are converging at a high speed in the era of artificial intelligence,which has an important impact on the existing audit model.The traditional risk-oriented audit model has lost audit clues,audit risk is complicated,audit objectives is diversification,internal control evaluation is facing adjustment.In the era of artificial intelligence,cloud computing and big data technology have brought about profound changes in traditional enterprise management.In order to meet the needs of future industry information construction,modern risk-oriented auditing should construct overall auditing thinking,promote the construction of"cloud auditing"platform,strengthen cooperation with independent third parties,and make full use of big data auditing technology.
作者
许维超
XU Wei-chao(Shaanxi Xixian Financial Holdings Group Co.,Ltd.,Xi'an 712000,China)
出处
《价值工程》
2020年第12期98-100,共3页
Value Engineering
关键词
人工智能
审计风险
云审计
artificial intelligence
audit risk
cloud audit
