智慧审计研究综述

A Review of Research on Intelligent Audit

摘要: 本文以近年来国内智慧审计领域核心文献为研究对象，系统梳理智慧审计的理论基础、技术体系、场景应用、现存问题及发展趋势。研究表明，智慧审计已从早期技术探索阶段、场景拓展阶段进入深度融合阶段，技术体系也体现了“数据基础–智能中枢–系统集成与治理支持”的演化路径，在医疗、电力、政府、乡村振兴等领域成效显著，但当前仍面临数据治理不规范、技术与业务融合不深入、复合型人才短缺、标准与政策支撑不充足等挑战。未来需进一步完善标准体系，推动新兴技术与审计业务深度结合，实现治理能力的转型升级，为国家治理现代化与各行业高质量发展提供支撑。

Abstract: This article takes the core literature in the field of intelligent auditing in China in recent years as the research object, systematically sorting out the theoretical basis, technical system, scenario application, existing problems and development trends of smart auditing. Research shows that smart auditing has moved from the early stage of technological exploration, the stage of scenario expansion to the stage of deep integration, forming a technical framework centered on “data processing and integration, intelligent analysis, trustworthiness and visualization, and the integration of emerging technologies”. It has achieved remarkable results in fields such as healthcare, power, government, and rural revitalization. However, it still faces challenges such as non-standard data governance, insufficient integration of technology and business, shortage of compound talents, and inadequate support from standards and policies. In the future, it is necessary to further improve the standard system, promote the in-depth integration of emerging technologies and auditing business, achieve the transformation and upgrading of governance capabilities, and provide support for the modernization of national governance and the high-quality development of various industries.