数字化时代企业财务内部审计创新研究

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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)

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