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内部审计数字化对公司治理机制的影响

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在大智移云等新技术的推动下,现有的公司治理机制很难适应数字化技术的发展,而内部审计作为公司有效的监督手段,如不能及时完成数字化转型,会影响公司治理的有效性.内部审计从传统审计向数字化转型是新时代的必然选择.本文采用文献分析和案例分析等方法,阐述了内部审计数字化对公司治理机制的建设起到了促进作用,剖析内部审计数字化与公司治理机制存在的问题,并提出相应建议.
The Influence of Digitalization of Internal Audit on Corporate Governance System
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.

digital technologydigitalization of internal auditcorporate governance system

文山东、吴小美

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湖南工程学院计划财务处,湖南湘潭 411104

数字化技术 内部审计数字化 公司治理机制

湖南省教育科学规划教育财建专项重点项目

XTK21ACT003

2024

湖南工程学院学报(社会科学版)
湖南工程学院

湖南工程学院学报(社会科学版)

影响因子:0.383
ISSN:1671-1181
年,卷(期):2024.34(1)
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