As an important means of social governance,audit plays an effective role in ensuring the safe operation of national economy and the normal operation of enterprises.With the development of new technology,its virtualiza-tion,networking,scenarioizing,integration and real-time characteristics not only improve the cognitive ability and behavioral efficiency,but also profoundly affect the audit field.These technical characteristics promote the digitiza-tion process of internal audit of state-owned enterprises and provide solid support for the innovation and upgrading of audit work.This paper first introduces the characteristics of internal audit under the new technology environment and its impact on audit methods;Then,from the aspects of content carrier,process,method and function,it dis-cusses the digital transformation and upgrading path of internal audit of state-owned enterprises enabled by new technology.By integrating new technologies such as the"Big Cloud Smart Chain"with internal audit practices,state-owned enterprises can achieve more efficient,intelligent,and comprehensive audit services.In this case,en-terprises could meet challenges and seize opportunities by achieving a comprehensive digital transformation of audit.
维普
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