大数据环境下审计模式创新研究

大数据正在成为国家竞争的前沿以及产业竞争力和商业模式创新的源泉,云计算、物联网、计算机仿真、4G通讯等信息技术正以空前的影响力、传播力和渗透力,不可阻挡地改变着社会的经济结构、生产方式和每个人的生活方式,这客观要求审计信息化建设也必须努力适应、快速跟进。本文主要针对审计今后发展提出了应对大数据审计的措施和办法。

Innovation Study of Audit Mode in Big Data Environment

Big data is becoming the frontier of national competition as well as the source of industrial com?petitiveness and business model innovation. The information technologies such as cloud computing,internet of things,computer simulation and 4G communication are unstoppably changing the social economic structure, mode of production and people’s life style with the unprecedented high influence,spread and penetration, which objectively requires adaption and fast track on the audit informatization construction. In this paper,we put forward the measures and methods to deal with the big data audit for the future audit development.