摘要
随着大数据、人工智能、移动互联网、云计算、物联网、区块链技术的迅猛发展,在审计流程更高效、审计结果更精确的现实需求下,智慧审计应运而生。而内部审计在审计体系中占据重要地位,因此需要推动内部审计信息化,让内部审计更好的服务于我国经济的高质量发展。本文从集团化企业销售业务的角度,以大数据技术为核心构建销售业务内部智慧审计体系,流程,以期推动审计全面智能化。
With the rapid development of bigdata, artificial intelligence, mobile Internet, cloud computing, Internet ofthings and blockchain technology, intelligent audit came into being under therealistic demand of more efficient audit process and more accurate auditresults. Internal audit plays an important role in the audit system, so it isnecessary to promote the informatization of internal audit and make internalaudit better serve the high-quality development of China’s economy. From theperspective of group enterprise sales business, this paper constructs theinternal intelligent audit system and process of sales business with big datatechnology as the core, in order to promote the comprehensive intelligence ofaudit.
出处
《国际会计前沿》
2021年第4期64-69,共6页
Frontiers of International Accounting
