摘要
大数据时代到来和大数据技术的成熟使得金融审计面临发展机遇与挑战。为适应大数据审计与金融审计交叉融合的现实需求,文章从大数据技术与平台架构的角度,提出了大数据驱动下金融审计平台的数据收集、数据分析、数据交互和审计成果共享等主要功能,并基于多层大数据审计平台理念,从技术标准、应用成效和数据安全等三方面探索了大数据驱动下金融审计平台的实现机制,以期对审计机关实现审计全覆盖目标和开展金融审计实践有所裨益。
With the advent of big data era and the maturity of big data technology,financial audit is facing great development opportunities and challenges.In order to meet the practical needs of the cross integration of big data audit and financial audit,from the perspective of big data technology and platform architecture,this paper puts forward the main functions of big data driven financial audit platform in data collection,data analysis,data interaction and audit achievement sharing,and based on the concept of multi-layer big data audit platform,from the perspective of technical standards This paper explores the implementation mechanism of financial audit platform driven by big data from three aspects:application effectiveness and data security,in order to be beneficial to audit institutions to achieve the goal of full audit coverage and carry out financial audit practice.
作者
曹源芳
Cao Yuanfang(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2021年第12期102-104,共3页
Market Weekly
基金
南京审计大学审计信息工程与技术协同创新中心“大数据驱动下智能审计平台的系统架构与实现机制研究”(项目编号:18CICA12)。
关键词
大数据
金融审计平台
主要架构
实现机制
big data
financial audit platform
main structure
implementation mechanism
