大数据时代企业内部审计信息化路径与挑战  

Path and challenge of enterprise internal audit informatization in big data era

作　　者：魏新 Wei Xin(Shandong City Commercial Banks Alliance Co.,Ltd.,Jinan,Shandong,250000)

机构地区：[1]山东省城市商业银行合作联盟有限公司,山东济南250000

出　　处：《市场周刊》2024年第31期123-126,共4页Market Weekly

摘　　要：在大数据时代背景下,数据已成为推动社会进步的重要资源,同时也为企业内部审计带来了新的机遇与挑战。内部审计作为企业管理的重要环节,其信息化建设的进程将直接影响企业的运营效率和风险控制能力。文章深入探讨了企业内部审计信息化建设的路径,分析了在这一过程中面临的技术与管理挑战,并提出了一系列应对策略。通过这些策略的实施,企业可以有效提升内部审计的信息化水平,从而更好地应对大数据时代的挑战,为企业的稳健发展提供有力保障。In the era of big data,data has become an important resource to promote social progress,but also brings new opportunities and challenges for enterprise internal audit.As an important link of enterprise management,internal audit’s informatization construction process will directly affect the operation efficiency and risk control ability of enterprises.This paper deeply discusses the path of enterprise internal audit information construction.The technical and management challenges in this process are analyzed,and a series of coping strategies are proposed.Through the implementation of these strategies,enterprises can effectively improve the informatization level of internal audit,so as to better cope with the challenges of the era of big data,and provide a strong guarantee for the steady development of enterprises.

关 键 词：大数据时代 企业内部审计 信息化建设 路径 

分 类 号：F239.45[经济管理—会计学]