摘要
大数据背景下,财务审计的风险分散在数据收集、储存、分析和应用四个阶段,应坚持风险导向、持续审计和统筹规划的原则,控制潜在的风险和问题.建设支持大数据化财务审计的平台,包括审计作业平台、业务支撑库、风险预警机制.根据审计的不同阶段工作优化实施流程,包括审计计划、实施、报告和后续审计.基于不同财务收支情况应用聚类分析等数据化审计手段,有利于推动部门间的数据共享,培养一系列复合型审计人员.
Abstract
Under the background of big data,the risks of financial audit are scattered in four stages:data collection,storage,analysis and application.Therefore,we should adhere to the principles of risk-oriented,continuous audit and overall planning to control these potential risks and problems.Specifically,it is necessary to build a platform to support big data financial audit,including audit operation platform,business support library,and risk early warning mechanism.The implementation process should be optimized according to the different stages of the audit,including audit planning,implementation,reporting and follow-up audit.Data auditing methods such as cluster analysis should be applied based on different financial revenues and expenditures.At the same time,it promotes data sharing among departments and trains a series of composite auditors.
NETL
NSTL
万方数据