摘要
由于数字技术不断应用于如今的内部审计行业中,智能化对传统内部审计产生较大影响,推动了内部审计行业的发展。内部审计行业亦需要把握机遇,应对挑战,在激烈的竞争中脱颖而出。通过分析智能化时代内部审计的表现,从审计证据、审计模式、审计手段方面了解智能化对内部审计带来的机遇,面对缺乏数据中心平台、信息安全存在隐患、审计专业素质仍需提升、计算机应用能力不足、审计思维还未转变等智能化内部审计的挑战,提出搭建智能审计平台、建立数据库安全系统、提高审计人员专业技能、获取计算机相关知识、转变审计思维等应对措施。
Due to the continuous application of digital technology in today's internal audit industry,intelligence has a greater impact on the traditional internal audit,which promotes the development of the internal audit industry.The internal audit industry also needs to seize opportunities,cope with challenges,and stand out in the fierce competition.Analyzing the performance of internal audit in the intelligent era,we can understand the opportunities brought by intelligence to internal audit from the aspects of audit evidence,audit mode and audit means.Facing the challenges of intelligent internal audit,such as lack of data center platform,hidden danger of information security,improved audit professional quality,insufficient computer application ability,and untransformed audit thinking.Some countermeasures are proposed,such as building an intelligent audit platform,establishing a database security system,improving the professional skills of auditors,acquiring computer-related knowledge and changing audit thinking.
作者
王砚书
姜艺苑
WANG Yanshu;JIANG Yiyuan
出处
《商业经济》
2023年第6期157-159,共3页
Business & Economy
基金
河北省审计厅2022年度科研项目:国有企业内部经济责任审计方式方法、评价指标及结果应用研究(20220504)
河北省统计局2022年度科研项目:内部审计智能化转型在企业中的应用情况统计研究研究(2022HL18)。
关键词
内部审计
智能化
数字技术
internal audit
intelligent
digital technology
