大数据时代下内部审计工作方法创新研究  

Research on the Innovation of Internal Audit Work Methods in the Era of Big Data

作　　者：武丽琼 WU Li-qiong(Shanxi Institute of Economics and Management,Taiyuan 030024,Chin)

机构地区：[1]山西经济管理干部学院,山西太原030024

出　　处：《山西经济管理干部学院学报》2018年第2期25-27,共3页Journal of Shanxi Institute of Economic Management

摘　　要：随着社会信息化水平的不断提高,电子政务和电子商务的快速发展,信息系统与计算机网络的基础性、全局性作用日益增强,国民经济与社会活动之间的依赖关系不断加强。"大数据时代"的到来将使审计的范围、时效性、前瞻性等方面得到有效改善,也为内部审计工作提供了更广阔的空间。如何在实践中运用好大数据,提升内部审计工作的质量,是值得我们思考的关键问题。With the continuous improvement of the level of social information, the rapid development of e-government and e-commerce, the basic and overall role of information systems and computer networks is increasingly strengthened, and the dependence between the national economy and social activities has been strengthened continuously. The arrival of the “big data era” will effectively improve the scope, timeliness, and foresight of the audit, and also provide a broader space for internal audit work. How to use big data in practice to improve the quality of internal audit work is a key issue worthy of our consideration.

关 键 词：大数据 内部审计 方法 创新 

分 类 号：F239.45[经济管理—会计学]