大数据时代我国企业内部审计问题研究.docxVIP

PAGE 17 摘 要 云计算、大数据、物联网等新兴联网产物与经济社会发展是相互影响的，这些互联网创新成果影响和改变着社会发展，社会的发展进步也促进了新兴互联网成果在实践中的应用。大数据时代下将互联网创新成果逐渐应用于企业内部审计实务，企业内部审计的发展面临着挑战，同时也为企业变革传统内部审计模式带来了机遇。以此为背景,本文根据当前的大数据、云计算、物联网等互联网新技术应用于内部审计领域的状况，讨论和归纳大数据时代我国企业内部审计的新内涵，在立项依据、审计方法、审计范围、工作方式方面与传统企业内部审计模式的区别，介绍进行审计工作过程中的数据挖掘途径和几种通用的数据分析方法，分析发展过程中存在的缺少完善的法律法规、没有形成内部审计操作平台、数据信息风险增加和审计人员素质不匹配的问题，提出的相应解决措施包括制定长远发展策略、加快审计法规建设、建立内部审计平台、加强内部审计人才培养。在论文结尾部分给出了自己的研究结论并讨论了大数据审计未来的发展方向。 关键字：大数据 内部审计 信息化审计 持续审计 Abstract Cloud computing, big data, Internet of Things and other emerging networking products interact with economic and social development, these Internet innovations affect and change social development, social development and progress also promote the application of emerging Internet achievements in practice. In the era of big data, the Internet innovation results are gradually applied to the internal audit practice of enterprises. The development of internal audit of enterprises is facing challenges. At the same time, it also brings opportunities for enterprises to change the traditional internal audit mode. Based on this background, this paper discusses and summarizes the new connotation of internal audit of Chinese enterprises in the era of big data according to the current situation of the application of new Internet technologies such as big data, cloud computing and Internet of Things in the field of internal audit. It also introduces the differences between the traditional internal audit mode and the project basis, audit method, audit scope and work mode, and introduces the number of auditing processes. According to the methods of data mining and several common data analysis methods, this paper analyses the problems existing in the process of development, such as the lack of perfect laws and regulations, the lack of internal audit operation platform, the increase of data information risk and the mismatch of auditors quality. The corresponding solutions include formulating long-term development strategies,