摘要
基于风险导向的内部审计在企业的运营和管理中发挥着重要作用。人工智能作为如今热门科技创新领域,给审计行业的智能化发展带来了机遇和挑战。本文介绍了基于风险导向的皮革企业内部审计现状,总结了目前皮革企业财务管理潜在的风险因素,分析了人工智能技术应用于皮革企业内部审计的各种优势,从构建审计数据库、基于深度学习的异构财务数据审计运用、审计安全监管平台搭建等方面提出了皮革企业内部审计与人工智能技术的有效融合措施。
Risk oriented internal audit plays an important role in the operation and management of enterprises. As a hot field of scientific and technological innovation, artificial intelligence has brought opportunities and challenges to the intelligent development of the audit industry. The current situation of internal audit of leather enterprises was introduced based on risk orientation, and the potential risk factors of financial management of leather enterprises were summarized. The various advantages of the application of artificial intelligence technology in the internal audit of leather enterprises were analyzed, and the effective integration measures of internal audit and artificial intelligence technology of leather enterprises were put forward from the aspects of the construction of audit database, the application of heterogeneous financial data audit based on in-depth learning, and the construction of audit safety supervision platform.
作者
张丹
ZHANG Dan(Xi'an Fanyi University,Xi'an 710105,China)
出处
《中国皮革》
CAS
2022年第6期43-46,共4页
China Leather
基金
陕西省教育厅一般专项科研计划项目(21JK0174)。
关键词
风险导向
内部审计
人工智能
异构财务审计
risk orientation
internal audit
artificial intelligence
heterogeneous financial audit
