摘要
企业审计档案是内部审计工作形成的重要的信息资源,审计档案信息化水平的高低,将直接影响审计工作的速度和效率。本文着眼于信息化时代背景下,当前企业审计档案信息化的现状及存在的问题,从多个方面分析了审计档案信息化的必要性,针对审计档案信息化管理模式提出了重点关注方向和建设途径,并结合云计算、大数据和人工智能等信息化前沿领域的应用,提出了“存储电子化、管理平台化、利用数据化和服务智能化”的审计档案创新利用的新理念,在企业审计档案管理利用方面进行了大胆探索,能够为企业审计档案管理提供一些思路。
Enterprise audit files are an important information resource formed by internal audit work.The level of audit file information will directly affect the speed and efficiency of audit work.This article focuses on the current status and existing problems of enterprise audit file informatization in the context of the information age,analyzes the necessity of audit file informatization from many aspects,and puts forward the focus of attention and construction for the management mode of audit file informatization,and combined with the application of cloud computing,big data and artificial intelligence and other frontier fields of information,it puts forward a new concept of innovative use of audit files of"storage electronic,management platform,use of data and service intelligence".Bold exploration of audit file management and utilization can provide some ideas for enterprise audit file management.
作者
唐雪梅
TANG Xuemei(CNNC Xiapu Nuclear Power Co.,Ltd.,Ningde,Fujian Province,355100 China)
出处
《科技创新导报》
2020年第21期180-184,共5页
Science and Technology Innovation Herald
关键词
信息化
审计
档案管理
企业
Information
Audit
File management
Enterprise
