摘要
数智时代下,“科技强审”成为审计行业的显著特征。日趋增加的数据数量和日益复杂的数据结构催生审计技术和模型创新。IPA有机结合了RPA、AI等新兴技术,符合以人为本和人机协同理念,可据此构建审计认知模型。IPA技术在审计中的应用场景包括但不限于自然资源资产审计、信息系统审计、合并财务报表审计及个性化审计。应用该技术有助于实现人机协同的审计新模式,从而提升审计质量,降低审计风险,避免审计失败。
The increasing amount of data and the growing complexity of data structures have led to innovations in audit technologies and models.The intelligent process automation(IPA)technology incorporates the robotic process automation(RPA),artificial intelligence(AI)and other emerging technologies,conform to the human-oriented and human-machine collaboration concepts,and can be used to construct audit cognitive models.The IPA technology can be applied in various scenarios,including but not limited to the audit of natural resource assets,information system audit,audit of consolidated financial statements and individualized audit.The technology can be used to get a new audit mode of human-machine coordinate,which can improve audit quality,reduce audit risks and avoid audit failures.
出处
《中国注册会计师》
北大核心
2023年第9期73-77,3,共6页
The Chinese Certified Public Accountant
基金
国家自然科学基金项目“两边信息分享、独立局部市场用户移动互联的平台决策研究”(72071040)。
