摘要
近年来,大数据技术在审计工作中的应用越来越广泛、深入,已成为审计事业适应大数据时代的必然选择。2014年审计署提出了大数据审计工作模式,为大数据审计指明了发展方向。本文系统归纳了山东大数据审计的实践探索,总结了做好大数据审计要紧贴实际工作需求、有效降低技术复杂度、借助外部技术力量等工作规律,针对大数据审计思维欠缺、大数据产生新的安全隐患与风险、审计管理模式急需改善等问题,提出改良审计组织方式、改进数据管理模式、加强培训和实践应用等具有针对性的解决方案,对大数据审计事业的发展具有一定的借鉴意义。
In recent years,as the application of big data technology in auditing gets more extensive and goes deeper,the big data audit has gradually become an inevitable choice for audit institutions so as to better adapt to the big data era.In 2014,the National Audit Office of the People's Republic of China put forward the big data audit work model,which pointed out the direction for the development of big data audit.This paper systematically summarizes the practice and exploration of big data audit in Shandong Province,and outlines the working principles of big data audit,such as catering to the practical work requirements,reducing technical complexity and taking advantage of external technical resources.With regard to the problems including the lack of big data audit mentality,new hidden security dangers and risks,and the need to improve data management,the paper puts forward some pertinent solutions such as improving the mode of group examination and data management,and strengthening training and practical application,and provides reference to the development of big data audit.
出处
《审计研究》
CSSCI
北大核心
2020年第3期29-35,共7页
Auditing Research
基金
2019年度中国审计学会与山东省审计学会合作课题“大数据审计的理论与实践研究”的阶段性成果。
关键词
大数据审计
探索
应用
创新
big data audit
exploration
application
innovation
