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新时期企业内部审计与大数据的融合发展研究
引用本文:井洁琳.新时期企业内部审计与大数据的融合发展研究[J].中小企业管理与科技,2021(5).
作者姓名:井洁琳
作者单位:陕西财经职业技术学院
基金项目:陕西财经职业技术学院2019年度高等教育教学改革研究项目,编号:2019scjg12。
摘    要:大数据技术为企业内部审计现代化与先进化建设提供技术支撑。将企业内部审计工作流程进行规范化处理,并通过大数据技术加快完善企业内部审计信息化架构,保证企业内部审计工作发挥相应功能,合理防范企业运营风险。论文阐明企业内部审计工作应用现状,并通过分析大数据技术在企业内部审计工作中的重要性,提出二者融合发展策略,完善融合应用功能,提高企业内部审计实效性与可靠性。

关 键 词:大数据技术  企业  内部审计  应用

Research on the Integration and Development of Enterprise Internal Audit and Big Data in the New Era
JING Jie-lin.Research on the Integration and Development of Enterprise Internal Audit and Big Data in the New Era[J].Management & Technology of SME,2021(5).
Authors:JING Jie-lin
Institution:(Shaanxi Technical College of Finance&Economics,Xianyang 712000,China)
Abstract:Big data technology provides technical support for the modernization and advanced construction of enterprise internal audit.Standardized processing of enterprise internal audit work process,and through big data technology to accelerate the improvement of enterprise internal audit informatization structure,so as to ensure that the enterprise internal audit work to play its corresponding function,and reasonably prevent the operation risk of enterprises.This paper expounds the application status of enterprise internal audit work.By analyzing the importance of big data technology in enterprise internal audit work,this paper puts forward the development strategy of integration of the two,improves the integration application function,and improves the effectiveness and reliability of enterprise internal audit.
Keywords:big data technology  enterprise  internal audit  application
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