集团公司构建数字化穿透式内部审计框架研究

Research on the Construction of a Digital Penetrative Internal Audit Framework for Corporate Groups

摘要: 本文聚焦于穿透式内部审计的理论与实践，围绕内部审计的七个关键环节展开论述，重点强调五大核心领域：合规与增值目标的制定、内审管理及财会技能的培训与强化、审计协同、数字化与智能化技术的应用，以及向服务型穿透式内部审计的转型。文章提出了适用于集团公司的数字化穿透式内部审计框架，涵盖审计准备阶段的合规与增值目标设定；在风险评估与识别、数字穿透分析及异常发现阶段，构建科学的业务流程评估体系，整合多维数据，应用大数据、人工智能、区块链和XBRL等数字智能技术。现场审计阶段强调审计执行的规范化与协同，采用征询、询证、访谈及智能辅助谈话等多种方法。审计报告编制阶段突出智能工具的应用，实现高质量报告的自动生成，并通过数据可视化增强报告的说服力。整改跟踪与反馈阶段则强调建立“大监督”体系，利用自动提醒和定期反馈机制，实现多部门协同监督和智能化管理。整体框架体现了穿透式审计从传统合规监督向智能化、战略性增值服务模式转型的实践路径。

Abstract: This paper focuses on the theory and practice of penetrative internal auditing, structured around seven key stages of internal audit. It emphasizes five core areas: setting compliance and value-added objectives, training and strengthening internal audit management and accounting skills, audit collaboration, application of digital and intelligent technologies, and the transformation toward service-oriented penetrative internal auditing. A digital penetrative internal audit framework for corporate groups is proposed, which includes establishing compliance and value-added goals during the audit preparation phase; constructing a scientific business process evaluation system in the stages of risk assessment and identification, digital penetration analysis, and anomaly detection. This is achieved by integrating multidimensional data and applying digital intelligent technologies such as big data, artificial intelligence, blockchain, and XBRL. The on-site audit phase highlights the standardization and collaboration of audit execution, incorporating methods such as inquiries, confirmations, interviews, and intelligent assisted conversations. In the audit report compilation stage, the framework stresses the use of intelligent tools to automatically generate high-quality reports and enhance persuasiveness through data visualization. The follow-up and feedback stage underscores the establishment of a “big supervision” system, leveraging automated reminders and regular feedback mechanisms to enable multi-department collaborative supervision and implement intelligent management. Overall, this framework reflects the practical pathway of penetrative auditing evolving from traditional compliance oversight to an intelligent, strategic, and value-added service model.