能源行业大数据审计平台建设探索与实践  

Exploration and Practice of Building a Big Data Audit Platform for the Energy Industry

作　　者：宗静 高凌 

机构地区：[1]昆仑数智科技有限责任公司

出　　处：《信息技术与标准化》2024年第12期87-92,共6页Information Technology & Standardization

摘　　要：针对企业内部审计面临的手工数据分析效率较低以及难以实现审计全覆盖的问题,通过应用大数据技术,形成分层管理的数据架构,基于审计关注视角建立数据分析模型,搭建标准化的大数据审计平台,并介绍了数据查证、线索分析、审计画像等应用案例,为审计业务提供有力支撑,为践行“科技强审”理念、实施审计数字化与标准化转型战略提供坚实的数据支撑和平台保障。In response to the low efficiency of manual data analysis and the difficulty in achieving full audit coverage faced by internal audits of enterprises,a hierarchical management data architecture is formed through the application of big data technology.Based on the audit focus perspective,a data analysis model is established,and a standardized big data audit platform is built.Application cases such as data verification,clue analysis,and audit profiling are introduced to provide strong support for audit business and solid data support and platform guarantee for practicing the concept of"technology driven audit"and implementing the digital and standardized transformation strategy of auditing.

关 键 词：大数据审计 大数据平台 数据分析 审计分析模型 标准化 

分 类 号：TP311.13[自动化与计算机技术—计算机软件与理论] F426.2[自动化与计算机技术—计算机科学与技术] F49[经济管理—产业经济] F239.4