摘要
大数据环境下,如何有效应对审计信息数据化挑战,是内部审计人员需要面对的重要课题。本文从人民银行内部审计实务出发,通过解读大数据环境下内部审计发生的变化,分析人民银行内部审计存在的突出问题,提出大数据背景下人民银行内部审计工作的发展路径。
Under the environment of big data,how to effectively deal with the challenges of audit information digitization is an important topic that internal auditors need to face.Beginning with the internal audit practice of the PBOC,this paper analyzes the changes of internal auditing under the environment of big data,analyzes the outstanding problems existing in the internal auditing of the PBOC and puts forward the development path.
作者
王珏琰
Wang Jueyan(PBC Jinan Branch,Jinan 250021,Shandong,China)
出处
《金融发展研究》
北大核心
2020年第11期57-60,共4页
Journal Of Financial Development Research
