数智赋能审计转型，助推企业高质量发展

• 作者： 周晓东 ¹
• 作者单位：
  1.  广东理工学院
• 通讯作者： 周晓东 
• 发布时间：2024-10-17

摘要: 审计数字化，是数字化技术与审计工作的有机融合；内部审计数智化是内部审计数字化与内部审计智能化的统称。文中系统阐述了审计数字化转型有助于实现内部审计目标，有利于充分发挥内部审计职能，有利于提升内部审计效能。介绍了企业审计数字化转型的主要路径与要点，指出智能审计是未来审计发展的大趋势；介绍了智能审计的三种类型，以及数字李生在商业银行审计中的应用；简要介绍了江苏银行的研究型审计及其取得的成效。指出审计数字化转型也是组织和人才的升级转型，需要大力培养和引进审计专业人才，才能支撑起审计数字化转型的顺利达成。

Abstract: Audit digitalization is the organic integration of digital technology and audit work; Internal audit digital intelligence is a collective term for internal audit digitalization and internal audit intelligence. This paper systematically expounds that the digital transformation of audit is conducive to achieving internal audit goals, giving full play to the internal audit function, and improving the efficiency of internal audit. The main paths and key points of the digital transformation of enterprise audit are introduced, and it is  pointed out that intelligent audit is a major trend in the future development of auditing. The three types of intelligent audit and the application of digital twin in commercial bank audit are introduced. A brief introduction to Bank of Jiangsu’s research-based audit and its achievements. It is pointed out that the digital transformation of audit is also the upgrading and transformation of organizations and talents, and it is necessary to vigorously cultivate and introduce audit professionals to support the smooth achievement of digital transformation of auditing. 

• 来自： 周晓东
• 分类： 工商管理学 >> 会计学
• 稿件状态： 未投稿
• 引用： PSSXiv:202410.01622 (或此版本 PSSXiv:202410.01622V1)
  DOI:10.12451/202410.01622
  CSTR:32012.36.PSSXiv.202410.01622
• 推荐引用方式： 周晓东.数智赋能审计转型，助推企业高质量发展.哲学社会科学预印本平台:https://zsyyb.cn/abs/202410.01622.[PSSXiv:202410.01622V1] (点此复制)