With the promotion of new technologies such as big data,intelligentization,mobile internet,and cloud computing,the present corporate governance mechanism is difficult to adapt to the development of digital technology,and internal audit is an effective supervisor of the company.If the digital transformation can not be completed in time,the internal audit will affect the effectiveness of corporate governance.Therefore,the transformation of internal audit from traditional ideas to digitization is the inevitable choice of the new era.In this paper,by using the methods of literature analysis and case analysis,the author deals with the effect of digital technology on corporate governance mechanism,analyzes the existing problems in internal audit,and puts forward the related suggestions.The case study shows that the digital transformation of internal audit has promoted the construction of corporate governance mechanism.
关键词
数字化技术/内部审计数字化/公司治理机制
Key words
digital technology/digitalization of internal audit/corporate governance system
维普
万方数据