摘要
在云计算、人工智能等新技术应用日趋广泛与加强金融监管的背景下,有必要深入研究内部审计部门如何秉持新的审计思维,创新审计工具与方法,推进审计工作的数智化建设。分析我国金融机构内部审计数智化转型过程中存在的问题,论述数智化转型的必要性与可行性,提出我国金融机构内部审计数智化转型的实践路径,以期促进我国金融机构高质量发展。
In the context of the increasingly extensive application of new technologies such as cloud computing and artificial intelligence and the strengthening of financial supervision,it is necessary to deeply study how internal audit departments uphold new audit thinking,innovate audit tools and methods,and promote the construction of audit work with data intelligence.This paper analyzes the problems existing in the process of the internal audit intelligent transformation of our financial institutions,discusses the necessity and feasibility of the internal audit intelligent transformation,and puts forward the practical path of the internal audit intelligent transformation of our financial institutions,in order to promote the high-quality development of our financial institutions.
作者
侯永华
HOU Yong-hua(Inspection Department,Huatai Securities Co.,Ltd.,Nanjing 210019,Jiangsu,China)
出处
《江苏经贸职业技术学院学报》
2024年第6期15-18,共4页
Journal of Jiangsu Institute of Commerce
关键词
金融机构
内部审计
数智化
转型
financial institutions
internal audit
digitization
transformation
