大数据背景下内部审计信息化构建的探究——以开放大学为例

Research on the Construction of Internal Audit Informatization in the Context of Big Data—A Case Study of the Open University

摘要: 大数据已经成为当今时代最热门的话题之一。随着信息技术的发展以及大数据、人工智能等新兴信息技术应用于审计领域，传统的审计方式已经不能适应当前社会的需求。需要更加有效地运用非现场大数据分析技术，提高审计效率，保证审计质量。随着大数据时代的到来，审计资源有限性与被审计单位数据信息高速增长之间的矛盾日益突出，这给审计工作带来了新的、更高的要求。

Abstract: Big data has become one of the hottest topics of our time. With the development of information technology and the application of new information technology such as big data and artificial intelligence in audit field, the traditional audit method cannot adapt to the needs of current society. More effective off-site big data analysis technology is needed to improve audit efficiency and ensure audit quality. With the age of big data, the contradiction between the limitation of audit resources and the rapid growth of auditees’ data information becomes more and more prominent, which brings new and higher requirements to audit work.