基于大数据分析下基层电网企业内部经济责任数字化审计思路分析  

Analysis on the Digital Audit of Internal Economic Responsibility of Grassroots Power Grid Enterprises Based on Big Data Analysis

作　　者：刘秋英 丘晓峰 LIU Qiu-ying;QIU Xiao-feng(Shanghang County Power Supply Company of State Grid,Longyan 364299)

机构地区：[1]国网上杭县供电公司纪委办

出　　处：《财务与金融》2021年第5期38-41,共4页Accounting and Finance

摘　　要：本文从探究新形势下创新电网企业内部经济责任审计方式出发,以内部经济责任审计关键风险点为导向,创建审计数据云分析平台,搭建云分析平台与各业务系统的数据链路,并运用大数据分析工具对被审计单位业务数据进行审计分析,快速筛查审计疑点,提高审计效率,全面提升基层电网企业内部审计价值。Starts from exploring the innovation of the internal economic responsibility audit method of power grid enterprises under the new situation,and guided by the internal economic responsibility audit critical risk points,this paper aims to create an audit data cloud analysis platform,set up the business system data link with the cloud analysis platform,apply big data analysis tool to analyze the business data to carry out the audit,rapidly screen audit doubts,improve audit efficiency,expand audit scope and comprehensively enhance the value of internal audit.

关 键 词：经济责任审计 数字化 电网企业 

分 类 号：F830[经济管理—金融学]