Exploration on Building a New Model for the Integration of Audit and Internal Control Under the Big Data Environment
- 10.2991/978-94-6463-024-4_8How to use a DOI?
- Internal audit; big data; Intelligent audit; Full life cycle; Inventory audit model
With the gradual deepening of the development process of innovation and transformation of state-owned enterprises, enterprises have put forward higher requirements for internal audit. How to play a greater role in preventing risks and improving benefits has become an important topic for the development of internal audit. Under the guidance of the big data concept and in combination with the management status of manufacturing enterprises, this paper conceives an intelligent audit mode, which is gradually improved layer by layer from data collection, data modeling, early warning monitoring, audit operations to customer display. On the full data audit cloud platform, it carries out risk early warning and raises audit doubts, so as to realize the transformation of internal audit from post engagement to in-process management. Carry out the full life cycle audit around the inventory management concerned by the enterprise, establish the inventory audit model, find audit doubts from a new perspective, put forward management suggestions, and carry out new exploration and practice in preventing risks and improving benefits for the enterprise in order to deeply integrate audit and business, continuously improve efficiency and quality.
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Yangpeng Zhu AU - Hairong Zhang PY - 2022 DA - 2022/12/12 TI - Exploration on Building a New Model for the Integration of Audit and Internal Control Under the Big Data Environment BT - Proceedings of the 2022 2nd International Conference on Education, Information Management and Service Science (EIMSS 2022) PB - Atlantis Press SP - 62 EP - 70 SN - 2589-4900 UR - https://doi.org/10.2991/978-94-6463-024-4_8 DO - 10.2991/978-94-6463-024-4_8 ID - Zhu2022 ER -