文献类型：期刊文献

中文题名：大数据背景下的内部审计工作方法的创新研究

英文题名：Research on the Innovation of Internal Audit Working Method Under the Background of Big Data

作者：李佳欣[1];崔婧[1]

第一作者：李佳欣

机构：[1]北京联合大学管理学院,北京100101

第一机构：北京联合大学管理学院

年份：2020

期号：32

起止页码：68-69

中文期刊名：中小企业管理与科技

外文期刊名：Management & Technology of SME

基金：北京市教委科研计划社科一般项目“社会网络视角下北京市创业投资引导基金的投资运行机制研究”,项目号:SM201911417006;北京市社科基金青年项目“北京市创业投资引导基金的投资机制与配置效应研究”,项目号:18GLC049。

语种：中文

中文关键词：大数据;内部审计;工作方法;SWOT分析;对比分析

外文关键词：big data;internal audit;working method;SWOT analysis;comparative analysis

摘要：十九届四中全会中数据生产资料被明确地提出,知识数据成为生产资料的必然需求。大数据已经逐渐覆盖社会的各行各业,应用领域变得越来越广泛并且给我们的生活也带来了一系列便利,同时它对审计工作也带来前所未有的挑战和机遇,传统的内部审计开始向大数据内部审计变革。论文通过运用对比分析法和SWOT分析法来综合分析运用大数据前后产生的差异,突出大数据对于审计工作方法的影响,最后针对它的劣势和威胁提出创新性的措施。
In the Fourth Plenary Session of the 19th Central Committee of the CPC,data of production was clearly put forward,and knowledge data became the inevitable demand of production data.Big data has gradually covered all walks of life in the society,and its application fields have become more and more extensive and brought a series of conveniences to our life.At the same time,it also brings unprecedented challenges and opportunities to the audit work,the traditional internal audit began to change to the big data internal audit.This paper comprehensively analyzes the differences before and after the application of big data through comparative analysis and SWOT analysis,highlights the impact of big data on audit work methods,and finally proposes innovative measures to address its weaknesses and threats.