大数据背景下内部审计研究.docxVIP

摘要 在数据量疯狂增长的“大数据”时代，大数据已经从每一个细微的方面影响着我们的生活。日常生活中的种种现象，无论是淘宝上自动的购买推荐，还是邮箱里广告商发来的邮件，都表明无形之中消费者的一举一动都在大数据的监控下。而对于企业来说，大数据应用得非常广泛，不仅仅是对消费者的精准定位，更受人关注的是对企业内部审计的研究。在商业世界里，越来越多的企业已经初步接触到大数据审计的大门。在这个显著的时代背景下，企业内部审计必然会受到影响，传统的审计模式、审计方法、审计成果、审计人员等方面都在悄悄地发生变化，它们将面临着新的变革。同时，大数据的到来也揭露了目前内部审计行业存在的一系列的问题，从相关法律法规的缺失，到尚未构建的规范性数据化平台；从落后的审计系统及技术，到不够与时俱进的传统审计人员的职业素养……，这些问题必将成为大数据审计发展道路上的绊脚石。本文将着重研究大数据对内部审计施加的影响，找出阻碍其发展的关键因素，并通过多方面的分析，找出大数据带给内部审计行业的挑战和机遇，然后从遇到的各个问题出发，探寻应对策略。通过寻找大数据与内部审计的契合点，力求给出切实有效的建议，并对未来大数据内部审计的发展提出展望。 关键字：大数据；内部审计；应对策略 Abstract In the Big Data era, where has an increasing amount of data, big data exerts a great degree of influence on people’s everyday life in terms of every specific perspective. From automatic recommendation on Taobao to emails sent by advertisers, these phenomena show that consumers are watched by big data secretly. From company’s perspective, the use of big data is wide. It is not only the precise positioning of consumers, but also the research on internal audit of enterprises. In the business world, more and more companies start to get in touch with big data. Under the background of this remarkable era, the internal audit of enterprises will inevitably be affected to a certain extent, which is reflected in the traditional audit mode, audit methods, audit results, auditors and other aspects, they will face new changes. At the same time, the arrival of big data also exposed a series of problems existing in the current internal audit industry, from the lack of relevant laws and regulations to the normative data platform that has not yet been constructed; From the backward audit system and technology to the professional accomplishment of traditional auditors who are not keeping pace with the times, these problems will surely become a stumbling block in the development of big data audit.. Therefore, this paper will focus on big data influence on internal audit, find out the key factors that hinder its development, and find out the challenges a