数字化时代企业财务内部审计创新研究
中图分类号：F275 文献标识码：A DOI：10.13411/j. cnki. sxsx.2025.02.0017
Research on Innovation in Corporate Financial Internal Auditing in the Digital Era
YANG Qin
（Schoolof Accounting，Chongqing Collegeof Financeand Economics，Chongqing 40216o，China）
Abstract：Withealofthedigialonoyrafiancalintealuditsrefcingupreedentedchallngesoftraoation andupgradingTraditioalauditconceptsandmetodsarenolongersuitableforthechanges inbusinessodelsndmanagementapochesofenterprisesintedigitalageReshapingtheuditingprocessandstrengtheningriskpreventionandcontrolthroughdigialeans havebecomeimportantissstatdtoeurgntlyddresedatpresentedigialtransforationofuditingisncessarypathtodapttothedevelopmentfedigitalonomytoextricateintealcotroldilemmas，andtoancethelevelfintealotrolan agement.Iisofgeatsignificanceformprovingtelevelofteriseriskanagemenandtealontrolandforprootingig quaitydevelopmentofenterprises.Onthebasisofreviewingteteoriesrelatedtodigitalauditing，tispaperaalyzsthenesitf digitaltransforaioinfiacialintealuditsnddctsthomohallgtatonstraintiitaltrasforatioofditsIn viewofthecuretproblmssuchstelackoftop-leveldesin，weakdatafundationndlaggingconstrucionofthetalenteam，itis proposedtomakeoverallplansfrthedigitalizationofuditingfromastrategicandoverallperspetiveandaccelerateteconructionof thetop-eveldesignofdigitalauditing.Systematiclayoutsshouldemadeinaspectssuchasdatagoverance，technologyapplication， andprocessengeingtoosodatetefodtioofigialditingIisessytroveesedhstie theasessmentandincentie，rengtenthtraingndmpoweent，ndaeleratetecultivatiooftedigitaluditingtaletteam. Weshouldbodourzseaglboaieortsndnlicaiostceleratethtiooflboaied interactivedigitaludingecosystem，provdingpatheferencesforbuildingamoderaudingsystemthatmtsthequiremntsofthe digital economy era.
Key Words：Digital Era；Corporate Financial Internal Audit；Digital Transformation；Digital Auditing
党的二十大报告提出，全面推进数字化发展，激活数据要素潜能，构建数字经济新优势。（剩余4947字）