大数据驱动辉煌科技内部审计转型分析.docxVIP

PAGE PAGE 18 摘 要 进入二十一世纪以来，随着大数据、云计算技术的飞速发展，对社会的各行各业以及人们的日常生活都产生了一定的影响，大数据正在加速与经济社会的各个领域相融合。作为增加公司经济价值的内部审计也逐渐将大数据技术应用于工作当中，这对内部审计的发展来说，是一种机遇，也是一种挑战。因此，对于在内部审计中运用大数据的技术的研究，是很有必要的。 本文首先介绍了内部审计与大数据的理论知识，并结合相关文献，对传统内部审计与大数据环境下内部审计在目标、方法、成果运用三方面对比分析，说明大数据环境下内部审计的发展趋势。其次，本文以具体案例--辉煌科技公司为研究对象，分析了其在内部审计中运用大数据所存在的问题，发现公司内部信息的安全问题还是值得关注的，内部审计人员的业务素质也有待提高等等。虽然大数据技术可以更好的发挥内部审计工作的优势，但其在发展中也还存在很多不完善的地方。 针对企业内部审计转型中所存在的问题，本文提出了有针对性的建议对策，主要包括平台的构建，人才的培养，拓宽信息化系统领域，加强国家和企业内部法律与规则的建设。通过这些建议，希望可以促进大数据技术在内部审计工作中可以更好的发展。 关键词：大数据；内部审计；审计变革Abstract Since the beginning of the 21st century, with the rapid development of big data and cloud computing technologies, it has had a certain impact on all walks of life and peoples daily life. Big data is accelerating integration with various fields of economic society. As an internal audit to increase the economic value of the company, big data technology has been gradually applied to the work, which is an opportunity and a challenge for the development of internal audit. Therefore, research on big data-driven internal audit transformation is necessary. This paper first introduces the theoretical knowledge of internal audit and big data, and combines the relevant literature to compare the internal auditing in the traditional internal auditing and big data environment in the three aspects of objectives, methods and results, and explain the development of internal audit in the big data environment. Trend. In the next place, This paper takes the specific case - Huihuang Science and Technology Company as the research object, analyses the problems of using big data in internal audit, finds that the security of internal information of the company is worth paying attention to, and the professional quality of internal auditors needs to be improved, etc. Although big data technology can better play the advantages of internal audit work, there are still many imperfections in its development. For the problems existing in the transformation of intern