基于动态审计的预警审计机制及其要件开发  

Development of early-warning audit mechanism and its elements based on dynamic audit

作　　者：高正良 杨剑 王郁 Gao Zhengiang;Yang Jian;Wang Yu(Audit Department of State Grid Jiangsu Electric Power Co.,Ltd.,Nanjing,Jiangsu,210024)

机构地区：[1]国网江苏省电力有限公司审计部,江苏南京210024

出　　处：《市场周刊》2024年第16期99-102,共4页Market Weekly

摘　　要：文章探讨了基于动态审计的风险防范预警原理,动态审计的预警机制构建路径,以及相应的企业预警审计功能域板块、作业方法、模型设计、风险事件库、风险预警指标体系开发等内容;揭示了数字化预警审计机制、体系的机理及其要件,旨在促进企业提升内部审计风险预警和防控能力,实现向数据驱动型动态审计模式的转型发展。This paper discusses the principle of risk prevention and early warning based on dynamic audit,the construction path of early warning mechanism of dynamic audit,and the corresponding enterprise early warning audit function domain,operation method,model design,risk event database,risk early warning index system development and so on.This paper reveals the mechanism,mechanism and elements of the digital early-warning audit system,in order to promote enterprises to improve the early-warning and prevention capabilities of internal audit risks,and realize the transformation and development of data-driven dynamic audit mode.

关 键 词：动态审计 预警审计机制 企业预警审计 

分 类 号：F239.4[经济管理—会计学]