智能化视野下企业内部审计的模式转型探索  

On Transforming the Mode of Enterprise Internal Audit in the View of Intelligence

作　　者：赵颖 高绍福[1] Zhao Ying;Gao Shaofu(School of Business Administration,Jimei University,Xiamen 361021,China)

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《黑河学院学报》2021年第8期67-69,共3页Journal of Heihe University

摘　　要：智能化视野下企业进行内部审计模式转型是时代的要求。现阶段,我国企业在进行内部审计模式转型时存在一些问题,需用现代技术来解决。在智能化视野下进行企业内部审计模式转型主要是应用大数据技术,建立多种平台及智能化审计体系,形成数据库,达到可持续健康管理。It is the requirement of The Times for enterprises to transform the mode of internal audit in the view of intelligence.At present,Chinese enterprises still have some diffi culties in the transformation of internal audit mode,which should be with the help of modern technology.In the view of intelligence,the transformation of internal audit mode mainly rely on the application of big data technology,should establish the intelligent audit system involving various platforms,and form the database to achieve sustainable health management..

关 键 词：智能化视野 企业内部审计 模式转型 

分 类 号：F239.45[经济管理—会计学]