集团化企业智慧审计体系研究与构建——以销售业务为例

Research and Construction of Intelligent Audit System for Group Enterprises—Taking Sales Business as an Example

摘要: 随着大数据、人工智能、移动互联网、云计算、物联网、区块链技术的迅猛发展，在审计流程更高效、审计结果更精确的现实需求下，智慧审计应运而生。而内部审计在审计体系中占据重要地位，因此需要推动内部审计信息化，让内部审计更好的服务于我国经济的高质量发展。本文从集团化企业销售业务的角度，以大数据技术为核心构建销售业务内部智慧审计体系，流程，以期推动审计全面智能化。

Abstract: With the rapid development of big data, artificial intelligence, mobile Internet, cloud computing, Internet of things and blockchain technology, intelligent audit came into being under the realistic demand of more efficient audit process and more accurate audit results. Internal audit plays an important role in the audit system, so it is necessary to promote the informatization of internal audit and make internal audit better serve the high-quality development of China’s economy. From the perspective of group enterprise sales business, this paper constructs the internal intelligent audit system and process of sales business with big data technology as the core, in order to promote the comprehensive intelligence of audit.