大数据时代下高校建设工程管理审计的思考
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摘要
大数据时代下,高校建设工程审计呈智能化发展之势,与当前教育部强调高校建设工程管理审计发展相适应。在此背景下,高校建设工程审计呈现出综合性、相关性、高效性及智能性等新特点,也产生了"大数据式"审计思维方式。然而,当下高校建设工程审计也面临一系列挑战,需多方面入手积极应对,设计高校建设工程智能化审计模式路径。可从建立数据库、数据分析、风险应对及审计结论形成等阶段实现智能化审计,旨在推动高校建设工程管理审计进一步发展。
Under the era of big data, the audit of univesity construction projects is in an intelligent development trend, which is in line with the current development of the Ministry of Education's emphasis on the development of university construction project management audit. Under this background, the university construction project audit has the new characteristics of comprehensiveness, relevance, high efficiency and intelligence, and also produces the "big data" audit thinking mode. However, at present, university construction project audit also faces a series of challenges, which need to deal with from many aspects. On this basis, the path of intelligent auditing mode should be designed. Intelligent audit can be realized from the stages of database establishment, data analysis, risk response and audit conclusion formation, aiming at promoting the further development of universities construction project management audit.
Under the era of big data, the audit of univesity construction projects is in an intelligent development trend, which is in line with the current development of the Ministry of Education's emphasis on the development of university construction project management audit. Under this background, the university construction project audit has the new characteristics of comprehensiveness, relevance, high efficiency and intelligence, and also produces the "big data" audit thinking mode. However, at present, university construction project audit also faces a series of challenges, which need to deal with from many aspects. On this basis, the path of intelligent auditing mode should be designed. Intelligent audit can be realized from the stages of database establishment, data analysis, risk response and audit conclusion formation, aiming at promoting the further development of universities construction project management audit.
引文
[1]于平.论高校建设工程管理审计策略[J].中国总会计师,2017(5):110-112.
[2]邓蜀娟,肖军. 高校工程管理审计规范化建设研究[J].科技视界,2017(36):151-152.
[3]李若文.大数据环境下的内部审计问题研究[D].天津:天津财经大学,2016.
[4]秦荣生. 大数据、云计算技术对审计的影响研究[J].审计研究,2014(6):23-28.
[5]华修锐. 基于大数据环境下内部审计问题的思考[J].现代商业,2018(11):144-145.
[6]李康平.大数据时代下信息化审计研究—银行信息化审计体系建设为例[D]. 北京:北京交通大学,2016.
[7]李萌. 智能化审计技术在内部审计中的应用价值研究[J].中国国际财经(中英文),2018(4):126.
[8]潘春花. 大数据与云计算环境下高校审计模式转变研究[J].审计月刊,2017(7):40-41.
[9]林德操.创新发展要求下高校教育经费支出绩效内部审计机制探讨[J].邵阳学院学报(社会科学版),2018(3):10-13.
[10]傅红英. 大数据、云计算技术对审计的影响研究[J].财务与会计,2017(11):68-69.
[11]Brown-Liburd H, Issa H, Lombardi D R. Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions[J]. Accounting Horizons.2015(29):451.
[2]邓蜀娟,肖军. 高校工程管理审计规范化建设研究[J].科技视界,2017(36):151-152.
[3]李若文.大数据环境下的内部审计问题研究[D].天津:天津财经大学,2016.
[4]秦荣生. 大数据、云计算技术对审计的影响研究[J].审计研究,2014(6):23-28.
[5]华修锐. 基于大数据环境下内部审计问题的思考[J].现代商业,2018(11):144-145.
[6]李康平.大数据时代下信息化审计研究—银行信息化审计体系建设为例[D]. 北京:北京交通大学,2016.
[7]李萌. 智能化审计技术在内部审计中的应用价值研究[J].中国国际财经(中英文),2018(4):126.
[8]潘春花. 大数据与云计算环境下高校审计模式转变研究[J].审计月刊,2017(7):40-41.
[9]林德操.创新发展要求下高校教育经费支出绩效内部审计机制探讨[J].邵阳学院学报(社会科学版),2018(3):10-13.
[10]傅红英. 大数据、云计算技术对审计的影响研究[J].财务与会计,2017(11):68-69.
[11]Brown-Liburd H, Issa H, Lombardi D R. Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions[J]. Accounting Horizons.2015(29):451.