摘要
随着互联网技术的发展,不论是传统工业制造产业还是新兴金融服务行业,经济活动的运行越来越依赖信息技术,内审也由传统的现场审计转变至联网内审。集团化企业的联网内审存在着难开展审计工作,审计数据失真,难保存等问题,而区块链分布式账簿的特点能够改进集团化企业的联网内审工作。本文利用文献研究法,总结现阶段集团化内部审计工作实践的特点以及不足,并针对现阶段的不足提出了区块链改进集团化企业联网内审的有效途径。本文得出在联网内审数据记录和存储两方面应用区块链技术,可以达到内审实时监控的结论。
With the development of Internet technology,whether traditional manufacturing industry orfinancial services industry,economic activity is increasingly dependent on information technology,internal audit is changed from the field audit to the Intranet audit.It is difficult to carry out audit work,distortion of audit data,difficult to save in the Intranet of collectivized enterprises,and the characteristicsof the distributed ledger of block chain can improve the network internal audit of collectivized enterprises.This paper uses literature research method,summarizes the characteristics and deficiencies of the currentpractice of internal audit,and proposes an effective way to improve the internal audit of collectivizedenterprises.The paper concludes in order to achieve real-time monitoring of in internal audit,we canapply block chain technology in the data recording and storage.
作者
陈元媛
Yuanyuan Chen(Rongzhi College of Chongqing Technology and Business University, Chongqing 401320, China)
出处
《工业经济论坛》
2017年第4期67-71,共5页
Industrial Economy Review
基金
重庆工商大学融智学院科研项目资助
项目编号"20155006"--<审计对政府购买服务中风险的预防研究>
关键词
区块链
集团化企业
联网内审
Block Chain
Collectivized Enterprises
Networking Internal Audit
