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                                    大数据下工程审计新内涵、新挑战及新方法

                                    时间:2018-12-20 来源:价值工程 作者:杨德龙 本文字数:4310字

                                    审计师论文第五篇:大数据下工程审计新内涵、新挑战及新方法

                                      摘要:工程项目审计是审计领域的重点内容,日渐受到社会各界的广泛关注。随着大数据技术在工程项目审计工作中的应用,给工程审计工作带来了新的发展机遇和挑战。基于此,本文将从大数据时代工程项目审计的新内涵入手,通过对大数据工程审计工作面临的挑战分析,提出了几点大数据工程审计工作中应对挑战的对策建议。仅供参考。

                                      关键词:大数据; 工程审计; 内部审计; 挑战; 对策;

                                      On the Challenges Faced by Big Data Engineering Audit Work and Countermeasures

                                    星云棋牌官网下载   YANG De-long

                                      No.5 Engineering Corporation of China Railway 19 Bureau Group

                                      Abstract:星云棋牌官网下载Engineering project auditing is the key content of the auditing field, and it has received extensive attention from all walks of life. With the application of big data technology in engineering project audit work, it brings new development opportunities and challenges to engineering audit work. Based on this, this paper will start with the new connotation of engineering project audit in the era of big data.Through the analysis of the challenges faced by big data engineering auditing work, this paper puts forward some countermeasures and suggestions for dealing with challenges in big data engineering auditing work. It is for reference only.

                                      0 引言

                                      SUIZHEDASHUJUSHIDAIDEDAOLAI,SHIDESHANGYEMOSHIYEFASHENGLEGENBENXINGDEBIANHUA,ZAICUISHENGXINDESIWEIMOSHIFAZHANDETONGSHI,YEZAIYIDINGCHENGDUSHANGGAIJINLECHUANTONGDESHUJUCHULIMOSHI。DASHUJUYIQIRONGLIANGDA、LEIXINGDUO、CUNQUSUDUKUAI、YINGYONGJIAZHIGAODENGYOUSHIZAIGELINGYUXIANQILEYICHANGXINDEKEJIGEMING。ZAIDASHUJUJISHUDECHIXUSHENGJIGAIJINZHONG,GONGCHENGXIANGMUSHENJIGONGZUOYEKAISHIYIDASHUJUWEIYITUO,YISHIXIANTISHENGSHENJIZHINENGFAHUICHENGXIAO,TISHENGXIANGMUGUANLINENGLI,WEIJUECEZHETIGONGKEXUEYIJUDEMUDE。DASHUJUSHENJISHIGONGCHENGXIANGMUSHIGONGDEBIRANQUSHI,RUHELIYONGDASHUJUFAZHANYOUSHI,CAIQUYOULICUOSHIJIJIYINGDUIMIANLINDETIAOZHAN,SHIBAIZAIDANGQIANGONGCHENGXIANGMUSHENJIGONGZUORENYUANMIANQIANDEYIJIANDASHI。JIANYUCI,BENWENJIANGDUIDASHUJUGONGCHENGSHENJIGONGZUOMIANLINDETIAOZHANJIDUICEZHANKAIRUXIAYANJIU。

                                      1 大数据时代工程项目审计的新内涵

                                      1.1 DASHUJUDEYINGYONGWEIGONGCHENGSHENJIZHONGDIANLINGYUZHIMINGFANGXIANG

                                      DASHUJUSHIDAIDESHUJUHAILIANGQIEFUZA,YAOZHAODAOZHONGDIANXINXIJIANLIBUTONGXINXIJIANDELIANXI,SUOXUDERENLIHESHIJIANCHENGBENJUDA,DASHUJUZEBANGZHUGONGCHENGSHENJIRENYUANJIEYUELESHIJIAN,QINGSONGZHAODAOZHONGDIANXINXI,WEIGONGCHENGSHENJIZHONGDIANLINGYUZHIMINGFANGXIANG,ZAIWANCHENGSHENJIMUBIAOFANGMIANJUYOUZHONGYAOZUOYONG。

                                      1.2 DASHUJUDEYINGYONGWEIGONGCHENGSHENJITIGONGKEKAODESHUJUFENXI

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                                      1.3 DASHUJUDEYINGYONGWEIGONGCHENGSHENJITIGONGLEYOUJIAZHIDECANKAOYIJU

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                                      2 大数据工程审计工作面临的挑战

                                    星云棋牌官网下载   2.1 SHENJIFENGXIANBIANQIANG

                                      TONGGUODASHUJUDUIGONGCHENGXIANGMUJINXINGSHENJIQUZHENGSHI,JILIYONGSHUJUCAIJI、CHOUQU、QINGXI、ZHENGHE、FENXIHEPINGJIADEGUOCHENG,YOUYUDASHUJUJUYOUHAILIANG、DUOYANG、GAOPINHEJIAZHIXINGDENGTEDIAN,WUXINGZHONGZENGJIALESHENJIQUZHENGDEFENGXIAN。YINDASHUJUDELAIYUANGUANGFAN,LAIZIYUBUTONGXIANGMUDEXINXIHUICUNZAIJIEGOUHUNLUAN、NEIRONGCHONGTU、XINXISHIZHENHEQUESHIDENGGEZHONGWENTI。CIWAI,SHOUSHENJIRENYUANRENZHILINGYUSUOXIAN,ZAIDUIGONGCHENGXIANGMUDEXINXISHIBIEZHONG,NANYIQUFENGEZHONGJIEGOUHUAHEFEIJIEGOUHUAXINXI。RU,ZAISHENMESHIJIAN、TONGGUONAZHONGTUJINGHUOQUDENAZHONGLEIXINGDEXIANGMUZILIAO,GAILIYONGSHENMEYANGDEFANGFAHEJISHUZHONGLEIDUISHUJUZUOJINYIBUFENXI,ZENMELIJIEHEPINGJIASHENJIZHENGJUDENGXIANGGUANZHISHICHUBEIFANGMIAN,DADUOSHUSHENJIRENYUANDOUWUFAJIEJUE。LINGWAI,SHENJISHUJUDEQUZHENGHESHIYONGZHONGRUHEBAOHUGERENYINSI、SHANGYEJIMIHEGONGCHENGBAOMIZILIAODEXINXIANQUANDENGFENGXIANXISHUYEYOUSUOTIGAO。

                                      2.2 SHENJIJISHUSHUIPINGYAOQIUTISHENG

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                                      2.3 SHENJIFAGUIYOUDAIWANSHAN

                                      XIANXINGDEGUOWUYUANBANFADE《CUJINDASHUJUFAZHANXINGDONGGANGYAO》,SHIYIJUGUOJIADASHUJUFAZHANZHANLVEGUIHUAHEYAOQIUERZHIDINGCHULAIDE,QIBENSHENBUJUYOUFALVYIJU,YEBUJUYOUQIANGZHIZHIXINGLI。RANER,MUQIANDESHENJIFAZHANHUANJINGYUELAIYUEJINZHANG,TEBIESHIZAIDASHUJUJISHUYINGYONGFANGMIANMIANLINYANJUNDETIAOZHAN。WOGUOXIANYOUDEFALVFAGUIHESHENJIZHUNZEZHONGSHANGWEIDUIDASHUJUJISHUHESHENJIGONGZUOZHONGYINGYONGDASHUJUYOURENHEMINGWENGUIDING。YOUCIKEJIAN,JIANLIDASHUJUSHENJIFAGUI,JINYIBUJIANGSHENJIDUIXIANGGEXIANGFAGUIJINXINGXIHUACHULI,SHIDASHUJUSHENJIYINGYONGZHONGYOUFAKEYISHIDANGWUZHIJI。ZHIYOUWANSHANDASHUJUSHENJIXIANGGUANFALV,CAINENGGENGHAODEFAHUIDASHUJUSHENJIYINGYONGCHENGXIAO,TUIDONGWOGUOGONGCHENGXIANGMUSHENJIGONGZUODECHIXUXIANGQIANFAZHAN。

                                      2.4 DUISHENJIDUIWUDEYAOQIURIYITIGAO

                                      DASHUJUZAISHENJIGONGZUOZHONGDEYINGYONG,YAOQIUSHENJIRENYUANBIXUJUYOUXINXIHUAJISHUDEYINGYONGJINENG,YEJIDUISHENJIDUIWUDEYAOQIURIYITIGAO。SUIZHESHENJIHUANJINGDERIYIFUZAHUA,DUISHENJIGONGZUOYAOQIUDEZHUANYEXINGYUELAIYUEGAO,GAOSHUIZHUNDESHENJIRENCAIDUIWUJIANSHECHENGLEYIXIANGZHONGYAOGONGZUO。RANERDANGQIANDESHENJIDUIWUZHONG,RENYUANPUBIANJUYOUZHISHIJIEGOUDANYI、JISUANJIYINGYONGSHUIPINGBUGAO、CHUANGXINNENGLIBUQIANGDENGBUZU,YIBANZHINENGJINXINGJIANDANDERICHANGSHENJIGONGZUO,ZAIDASHUJUGONGCHENGXIANGMUSHENJIGONGZUOFANGMIANHAIQUEFASHIJIANJINGYAN。YINCI,DUISHENJIDANWEIERYAN,ZENYANGDAZAOZONGHESUZHIGUOYINGDESHENJIRENCAIDUIWUCHENGLEBAIZAIQIYEFAZHANMIANQIANDEYIXIANGZHONGYAOTIAOZHAN。

                                      3 大数据工程审计工作应对挑战的对策建议

                                    星云棋牌官网下载   3.1 KEXUECHULISHUJU,HELIGUIBISHENJIFENGXIAN

                                    星云棋牌官网下载   SHENJIYEWUDETESHUXINGBIRANHUICHANSHENGSHENJIFENGXIAN,RUHETONGGUOHELIDEFANGSHILAIJIANGDISHENJIFENGXIANFASHENGLV、JIANGDIFENGXIANDAILAIDEYINGXIANGCHENGWEISHENJIGONGZUODEYIXIANGZHONGYAONEIRONG。SHEENBOGEHEKUKEYERENWEI:“ZAIYINGYONGDASHUJUGONGJUSHIBIXUBAOCHIQIANGONGDEXINTAI,MINGJIRENXINGZHIBEN。”YINER,ZAISHENJIRENYUANYINGYOUDASHUJUJINXINGSHENJIDEGUOCHENGZHONGYEBIXULIXING、KEGUAN,BUZUOJIXIEXINGDETUIDUAN,YINGSHIKEZAIJINGWEISHUJU、KEXUECHULISHUJUDEGUOCHENGZHONG,BAOCHIHUAIYIDETAIDU,DUIGONGCHENGXIANGMUSHENJIZHONGDEYIDIANJINXINGSHENRUTANJIU。ZAIQUEBAOSHENJISHUJULAIYUANKOUJINGHEJIEGOUTONGYIDEQIANTIXIA,LIYONGCHUANGXINSIWEIHEJISHUFANGFATISHENGZISHENDESHENJINENGLI,YISHUJUWEIYITUO,ZHUBUWANSHANSHENJIFENGXIANKONGZHIJIZHI,HELIGUIBISHENJIFENGXIAN,QUEBAOSHENJIGONGZUODETIZHIZENGXIAO。

                                      3.2 CHUANGXINSHENJIJISHU,TISHENGSHENJIJINENG

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                                    星云棋牌官网下载   3.3 YUSHIJUJIN,JINKUAIWANSHANXIANGGUANSHENJIFALVFAGUI

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                                    星云棋牌官网下载   3.4 ZHONGSHIRENCAIPEIYANG,DAZAOZONGHESUZHIGUOYINGNEIBUSHENJIRENCAIDUIWU

                                      JIYUDASHUJUSHIDAIBEIJING,XINXIJISHURIJIANGUANGFANHEPUJI,DUISHIGONGQIYEDENEIBUSHENJIGONGZUOYEXINGCHENGLEYIDINGDEYINGXIANG,YISHENJIFANGSHIWEILI,ZAIDASHUJUSHENJIYINGXIANGXIA,YIJINGCONGCHUANTONGDESHIHOUSHENJIBIANCHENGLESHIZHONGHESHIHOUDEQUANGUOCHENGSHENJI,SHENJIFANGSHIYEYOUYUANLAIDERENGONGSHENJIBIANCHENGLEDASHUJUSHENJI。YIFANGMIANZAITISHENGLESHENJIJIANDUZHINENGDEFAHUI,LINGYIFANGMIANYEJIAKUAILESHENJIXINXIHUADEFAZHANBUFA。SUIZHESHENJIXINXIHUADUISHENJIRENCAIYAOQIUDECHIXUZOUGAO,DUISHIGONGQIYEERYAN,DUISHENJIRENCAIDEYAOQIUYEBIANDEYUELAIYUEGAO。ZAIWEILAIDESHENJIRENCAIDUIWUJIANSHEZHONG,KECAIQURUXIACUOSHI:DIYI,PEIYANGNEIBUSHENJIRENYUANDEXINXIHUAYISHI。TONGGUODUOZHONGTUJINGKAIZHANJIAOYUPEIXUNHUODONG,YIBANGZHUQIYENEIBUSHENJIRENYUANXINGCHENGXINXIHUAXIANGGUANZHISHI,JIJIZHUDONGDEXUEXI,YUSHIJUJINDEFAZHAN,GULINEIBUSHENJIRENYUANJIJICHUANGXIN。DIER,TUOKUANRENCAIPEIXUNNEIRONG。ZAIDUINEIBUSHENJIRENYUANJINXINGZHUANYEHUAPEIYANGDEGUOCHENGZHONG,KETONGGUOJIADAJISUANJIJISHUZHISHI、SHENJIZHISHI、CAIJINGZHISHIDENGFANGMIANZHISHICHUBEIDEPEIXUNFANGSHI,LAIPEIYANGQIDUISHENJIWENTIDECHULINENGLI,DAZAOFUHEXINGRENCAI。DISAN,FENGFURENCAIPEIYANGTUJING。JUTIKETONGGUOKAIZHANZHUANTIPEIXUNBAN、DIAOYANBAN、WAIPINZHUANJIAJINXINGZHISHIJIANGZUO、KAIZHANZHISHIJINGSAIDENGDUOZHONGFANGSHIDUINEIBUSHENJIRENYUANJINXINGZHUANYEPEIXUN,QUANMIANTISHENGQIXINXIHUAZHUANYEJISHUSHUIPINGHESHENJINENGLI。

                                      4 结束语

                                      ZONGERYANZHI,ZAIDASHUJUJISHUBUDUANFAZHANDEXINSHIDAI,GONGCHENGXIANGMUSHENJIRENYUANZAIYINGLAIXINDEFAZHANJIYUDETONGSHI,GENGMIANDUIYANJUNDESHENGCUNTIAOZHAN,ZHIYOUGENJUDANGQIANDETIAOZHANJIJICAIQUHELIDEYINGDUICUOSHIJIAYIFANGFAN,CAINENGBIANBEIDONGWEIZHUDONG,CHONGFENFAHUIDASHUJUYOUSHI,TIGAOSHENJIXIAOLV。

                                      CANKAOWENXIAN

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                                      [3]程新英.大数据背景下企业审计工作面临的挑战及解决策略[J].企业改革与管理,2019(7):172-173.
                                      [4] 孔丽娜.大数据背景下审计工作存在的新挑战和对策分析[J].经济,2017(03):00102-00103.
                                      [5]姬艳红.大数据环境下工程项目审计探析[J].新会计,2018(4):27-29.
                                    星云棋牌官网下载   [6]孙秀丽.基于内审视角谈工程结算审计中存在的风险及解决措施[J].价值工程,2018,37(17):96-97.

                                    点击查看>>审计师论文(优选8篇)其他文章
                                      杨德龙.试论大数据工程审计工作面临的挑战及对策[J].价值工程,2019,38(33):52-53.
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