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大数据视域下企业财务内部审计创新探索
引用本文:张玉芳. 大数据视域下企业财务内部审计创新探索[J]. 中小企业管理与科技, 2022, 0(1)
作者姓名:张玉芳
作者单位:大信会计师事务所(特殊普通合伙)上海自贸试验区分所
摘    要:企业内部审计工作的质量对于提升企业经营管理效率、推动其健康可持续发展而言至关重要。在大数据时代背景下,随着信息化技术的飞速发展,财务共享中心也得到了一定发展,其运营效率逐渐提升,使得企业内部审计工作在实际开展过程中问题重重,难以及时合理地调整企业经营管理。为此,论文着眼于大数据背景下的企业财务内部审计工作,提出合理的创新优化思路,明确企业在经营管理模式转变过程中所存在的各类问题,并在此基础上展开对内部审计工作的优化调整,以促进审计工作效率提升,为其指明发展方向。

关 键 词:大数据  内部审计  工作创新

Exploration on Enterprise Financial Internal Audit Innovation from the Perspective of Big Data
ZHANG Yu-fang. Exploration on Enterprise Financial Internal Audit Innovation from the Perspective of Big Data[J]. Management & Technology of SME, 2022, 0(1)
Authors:ZHANG Yu-fang
Affiliation:(Daxin CPA Firm(Special General Partnership)Shanghai Pilot Free Trade Zone Branch,Shanghai 200135,China)
Abstract:The quality of enterprise internal audit work is very important to improve the efficiency of enterprise management and promote its healthy and sustainable development.In the era of big data,with the rapid development of informatization technology,financial sharing center has also been developed to a certain extent,and its operation efficiency has been gradually improved,which makes the internal audit work has many problems in the actual process,and it is difficult to adjust the enterprise operation and management in a timely and reasonable manner.To this end,the paper focuses on the enterprise financial internal audit work under the background of big data,puts forward reasonable innovation and optimization ideas,and makes clear the various problems existing in the process of the transformation of the enterprises'business management mode.On this basis,the optimization and adjustment of internal audit work is carried out to promote the improvement of efficiency of audit work and point out the direction of development.
Keywords:big data  internal audit  work innovation
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