摘要
随着大数据技术的持续快速发展,企业审计工作迎来崭新发展局面,如何有效应用大数据技术,实现企业审计创新与全覆盖,备受业内关注.文章介绍了基于大数据的企业审计内容,分析了大数据技术对企业审计工作产生的影响,在探讨大数据环境下企业审计工作风险与挑战的基础上,结合相关实践经验,分别从拓展审计数据源,优化审计大数据处理流程等角度,提出了基于大数据的审计创新与企业审计全覆盖的策略,以供参考.
With the sustained and rapid development of big data technology,enterprise audit work has ushered in a new development situation.How to effectively apply big data technology to achieve enterprise audit innovation and full coverage has attracted much attention in the industry.This paper introduces the content of enterprise audit based on big data and analyzes the impact of big data technology on enterprise audit work.On the basis of discussing the risks and challenges of enterprise audit work under the environment of big data,combined with relevant practical experience,respectively,from the perspective of expanding audit data sources and optimizing the processing process of audit big data,this paper puts forward the strategy of audit innovation and full coverage of enterprise audit for reference.
作者
张辉
ZHANG Hui(Audit Department Tianjin Branch,China Mobile)
出处
《当代会计》
2022年第17期79-81,共3页
Contemporary Accounting
关键词
大数据
企业审计
创新方法
审计全覆盖
big data
enterprise audit
innovative method
full audit coverage
