An Analysis on the Application of Big Data in Enterprise Audit from the Perspective of Full Coverage

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Abstract

The rapid development of information technology, especially the vigorous rise of big data technology, is deeply reshaping the workflow and methods of enterprise audit. It has become the major issues for a modern enterprise to face how to effectively respond to and utilize these changes from the theoretical and practical level for achieving full coverage of the audit work. This paper, from the perspective of full coverage, deeply discusses the innovation path of enterprise auditing work in the big data environment, including the optimization of the auditing idea, the analysis of the auditing information source, the implementation of the construction of data sharing, the establishment of the auditing data platform, and the cultivation of audit talents and other aspects for reference.
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全覆盖视角下大数据在企业审计中的应用分析
信息技术的飞速发展,特别是大数据技术的蓬勃兴起,正在深刻地重塑企业审计的工作流程和方法。如何从理论和实践层面有效应对和利用这些变化,实现审计工作的全覆盖,已成为现代企业面临的重大问题。本文从全覆盖的角度,深入探讨了大数据环境下企业审计工作的创新路径,包括审计理念的优化、审计信息源的分析、数据共享建设的实施、审计数据平台的建立、审计人才的培养等方面,以供参考。
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