大数据时代我国内部审计面临挑战与应对措施探讨.docxVIP

大数据时代我国内部审计面临的挑战与应对措施探讨 摘 要 随着互联网的的快速发展以及数据的增长，信息社会以及融入到大数据时期，内部审计作为公司的首要组成部分也在慢慢的发生改变。大数据的到来是我们转变了审计方式，提高了审计效率，还加强了预测能力。与此同时大数据时期也给内部审计带来了新的挑战，在大数据时代更加在意信息的安全性，审计人员的素质和修养，每个部门之间的合作与交流，内部审计的改变增添了公司的价位，可以使公司的谋划目的起到重要的作用。 本文研究的内容是对我国大数据时代内部审计的发展所面临的挑战进行剖析，主要原因我国目前内部审计没有形成体系而且内部审计制度制约了大数据审计的发展，以及软件设施不能适应和内部审计人员综合素质不能满足需要。 通过对大数据环境下内部审计的现状进行分析并提出相应的解决措施，制定相应的准则体系和法律法规，建立多功能的软件设施以及保障内部审计业务的开展和加强对人才的培养促使我国内部审计能够更好的适应潮流。 关键词：大数据；内部审计；审计信息化；审计质量 Abstract With?the?rapid?development?of?the?Internet?and?the?growth?of?data,?as?well?as?the?integration?of?the?information?society?into?the?big?data?period,?internal?audit,?as?the?primary?part?of?the?company,?is?also?slowly?changing.?With?the?advent?of?big?data,?we?have?changed?the?way?of?auditing,?improved?the?efficiency?of?auditing?and?strengthened?the?ability?of?forecasting.?At?the?same?time,?the?era?of?big?data?also?brings?new?challenges?to?internal?audit.?In?the?era?of?big?data,?we?pay?more?attention?to?the?security?of?information,?the?quality?and?cultivation?of?auditors,?the?cooperation?and?communication?between?each?department,?and?the?change?of?internal?audit?increases?the?price?of?the?company,?which?can?play?an?important?role?in?the?company's?planning?purpose. ?The?research?content?of?this?paper?is?to?analyze?the?challenges?faced?by?the?development?of?internal?audit?in?the?era?of?big?data?in?China.?The?main?reasons?are?that?there?is?no?internal?audit?system?in?China?at?present,?and?the?internal?audit?system?restricts?the?development?of?big?data?audit,?and?the?software?facilities?cannot?adapt?to?the?needs?and?the?comprehensive?quality?of?internal?auditors?cannot?meet?the?needs. ?By?analyzing?the?status?quo?of?internal?audit?under?the?big?data?environment?and?proposing?corresponding?solutions,?formulating?the?corresponding?standard?system?and?laws?and?regulations,?establishing?multi-functional?software?facilities,?ensuring?the?development?of?internal?audit?business?and?strengthening?the?cultivation?of?talents,?internal?audit