Audit Methods in the Context of Big Data and Their Opportunities and Challenges
Traditional audit methods have inherent shortcomings in dealing with complex data,especially unstructured data,and it is difficult to meet the needs of modern audit for processing massive data and multiple information.At present,audit is in the transition period from traditional audit to big data audit.Based on the detailed introduction of the characteristics of audit informatization and big data,as well as the classification and implementation steps of big data audit,this paper compares and analyzes the big data electronic data audit method with the traditional audit method.The analysis shows that big data audit has great advantages over traditional audit methods in the main audit effectiveness indicators.At the same time,the challenges and opportunities faced by big data auditing techniques are expounded.
traditional auditbig data auditaudit informatization
NETL
NSTL
万方数据
维普
