摘要
风险导向审计的数智化转型是优化审计工作体系的关键领域,也是提升风险防控能力的重要保障。结合审计工作数据复杂性、风险关联性强等特征,需以协同创新为基础,通过整合数字技术与智能分析的核心要素,构建风险导向审计与数智化应用的协同机制。以数据驱动和智能赋能为支撑,构筑以审计为主导、多维技术协同应用体系,实现审计工作的数智化升级与现代化转型。
The digital and intelligent transformation of risk-oriented auditing is a key area for optimizing the audit work system and an important guarantee for enhancing risk prevention and control capabilities.Combined with the characteristics of audit work data complexity and strong risk correlation,it is necessary to build a collaborative mechanism for risk-oriented auditing and digital intelligent applications based on collaborative innovation by integrating the core elements of digital technology and intelligent analysis.Supported by data-driven and intelligent empowerment,we will build an audit-led,multi-dimensional technology collaborative application system to achieve digital intelligence upgrade and modern transformation of audit work.
作者
黄华
HUANG Hua(School of Accounting,Zhanjiang University of Science and Technology,Zhanjiang 524000,China)
出处
《陕西行政学院学报》
2025年第4期104-106,共3页
Journal of Shaanxi Academy of Governance
基金
2024年教育部产学合作协同育人项目“大智移云背景下本科高校会计学专业教学改革研究”(231007324193733)。
关键词
风险导向审计
数智化转型
实施路径
协同机制
risk-oriented auditing
digital-intelligent transformation
implementation path
collaborative mechanism
