“三全”理念下大数据工程审计模式转型研究

Research on the Transformation of Big Data-Based Engineering Audit Models under the “Three Alls” Concept

摘要: 随着大数据时代的到来，审计工作也逐渐实现数字化转型。当前，传统工程审计方式已难以满足现代化的社会需要，工程审计模式亟需进行新的变革。本文基于“三全”理念(项目信息全覆盖、项目全寿命周期、项目全天候监控)的大数据工程审计模式，主要针对工程项目进行深度的管理与把控。“三全”理念的出现不仅能为大数据工程审计模式的创新提供了理论支撑，也为推动智能化、动态化、精准化的工程管理模式奠定了坚实的基础。

Abstract: With the advent of the era of big data, auditing practices are undergoing a profound digital transformation. Traditional engineering audit models have increasingly fallen short in addressing the complex demands of modern society, necessitating a paradigm shift. This study proposes a novel big data-driven engineering audit framework grounded in the “Three Alls” concept—comprehensive information coverage, full lifecycle oversight, and real-time monitoring. By enabling in-depth governance and control of engineering projects, this approach not only provides a robust theoretical foundation for the innovation of data-intensive audit models but also paves the way for the development of intelligent, dynamic, and precision-oriented engineering management systems.