基于数据驱动的高校内部审计职能及实现机制研究——以A学院为例  

The Function and Implementation Mechanism of Internal Audit in Universities Based on Data Driven Approach——Taking A College as an Example

作　　者：张艳玲[1] Zhang Yanling(Dezhou University,DeZhou 253023,China)

机构地区：[1]德州学院,山东德州253023

出　　处：《湖北成人教育学院学报》2025年第2期27-32,39,共7页Journal of Hubei Adult Education Institute

摘　　要：随着信息技术的飞速发展,数据驱动已成为现代审计的重要趋势。本研究以我国高校内部审计为背景,探讨基于数据驱动的高校内部审计职能及其实现机制。分析当前高校内部审计面临的挑战和机遇,探索运用数据驱动提升高校内部审计的效能。本文采用案例研究和实证分析的研究方法,首先梳理了数据驱动审计的理论基础,然后通过实际案例分析,探讨了数据驱动在高校内部审计中的应用,最后通过实证分析验证了数据驱动审计的效能。研究表明,数据驱动审计有助于提高高校内部审计的准确性和效率,具有重要的理论和实践意义。With the rapid development of information technology,data-driven has become an important trend in modern auditing.Taking the internal audit of Chinese universities as the background,this study explores the data-driven internal audit function and its implementation mechanism in universities.It analyses the challenges and opportunities currently faced by university internal audit,and explores the use of data-driven approaches to improve the efficiency of university internal audit.This article adopts the research methods of case study and empirical analysis.First,the theoretical basis of data-driven auditing is summarized.Then,through practical case analysis,the application of data-driven auditing in internal auditing of universities is explored.Finally,the effectiveness of data-driven auditing is reviewed through empirical analysis.The research shows that data-driven auditing can help improve the accuracy and efficiency of internal auditing in universities,which has important theoretical and practical implications.

关 键 词：数据驱动 高校 内部审计 职能 实现机制 

分 类 号：F239.45[经济管理—会计学] G647.5[经济管理—国民经济]