数字化背景下企业智慧内部审计模式构建研究

Research on the Construction of Enterprise Smart Internal Audit Models in the Digital Era

摘要: 企业智慧内部审计往往面临模式建设困境，导致智慧内部审计“华而不实”。本文基于合规管理的理论视角，以中国移动和中国电信为案例对象，综合运用探索性案例研究方法和扎根方法，探究数字化转型背景下企业智慧内部审计模式构建机制。研究表明，企业采用“合规驱动–资源行动–模式合法”的动态策略，克服智慧内部审计难以落地的劣势。在合规驱动方面，企业应确保所有审计活动均遵循法律法规和企业内部规章制度的要求，保障企业智慧内部审计实施的合规性；在资源行动方面，企业应合理配置人力、物力、财力等资源，为智慧内部审计提供有力的资源支持；在模式合法方面，企业应不断完善智慧内部审计的流程与制度，确保审计工作的每个环节都符合法律法规和企业内部规定。研究结论揭示了企业智慧内部审计模式实现的底层逻辑，为企业智慧内部审计数字化合规提供参考借鉴。

Abstract: Enterprise smart internal audits often face difficulties in model construction, resulting in a “flashy but not practical” nature. Based on the theoretical perspective of compliance management, this paper uses China Mobile and China Telecom as case studies, combining exploratory case study methods with a grounded approach to explore the construction mechanism of enterprise smart internal audit models from a compliance perspective. The research shows that enterprises can overcome the difficulty of implementing smart internal audits by adopting a dynamic strategy of “compliance-driven, resource-driven, and model-legal”. Regarding compliance-driven approaches, enterprises should ensure that all audit activities adhere to laws, regulations, and internal corporate rules and regulations to ensure the compliance of smart internal audits. Regarding resource-driven approaches, enterprises should rationally allocate human, material, and financial resources to provide strong resource support for smart internal audits. Regarding model legitimacy, enterprises should continuously improve their processes and systems to ensure that every aspect of the audit process complies with laws, regulations, and internal corporate rules. The research findings reveal the underlying logic behind the implementation of enterprise smart internal audit models, providing a reference for digital compliance in enterprises.