在大数据时代的背景下,大数据审计成为现代审计发展的关键方向,是提高审计质量和效率的重要手段。电子商务企业作为依托互联网和大数据技术进行商业活动的新兴企业,涵盖商品交易、服务提供及信息交换等多个方面,极大地改变了传统商业模...在大数据时代的背景下,大数据审计成为现代审计发展的关键方向,是提高审计质量和效率的重要手段。电子商务企业作为依托互联网和大数据技术进行商业活动的新兴企业,涵盖商品交易、服务提供及信息交换等多个方面,极大地改变了传统商业模式。在此背景下,通过大数据技术建立审计资源开放共享的数据审计平台,提出适合电商企业的审计方法,从传统审计向数据导向型审计转型,具有重要的现实意义。本文分析了大数据技术下数据导向审计与传统审计的区别,论述了电商企业数据审计平台的构建框架,对平台的数据搜集、管理方式进行了探讨,为更好地促进传统审计向大数据审计转型提供了思路。In the context of the big data era, big data auditing has become a key direction in the development of modern auditing, serving as an important means to improve auditing quality and efficiency. As an emerging enterprise that relies on the Internet and big data technology to carry out business activities, e-commerce enterprises have greatly changed the traditional business model through electronic means to cover many aspects such as commodity trading, service provision and information exchange. In this context, it is of great practical significance to establish a data audit platform for open and shared audit resources through big data technology, put forward audit methods suitable for e-commerce enterprises, and transform from traditional audit to data-oriented audit. This paper analyzes the difference between data-oriented audit and traditional audit under big data technology, discusses the construction framework of data audit platform for e-commerce enterprises, discusses the data collection and management methods of the platform, and provides ideas for better promoting the transformation from traditional audit to big data audit.展开更多
文摘在大数据时代的背景下,大数据审计成为现代审计发展的关键方向,是提高审计质量和效率的重要手段。电子商务企业作为依托互联网和大数据技术进行商业活动的新兴企业,涵盖商品交易、服务提供及信息交换等多个方面,极大地改变了传统商业模式。在此背景下,通过大数据技术建立审计资源开放共享的数据审计平台,提出适合电商企业的审计方法,从传统审计向数据导向型审计转型,具有重要的现实意义。本文分析了大数据技术下数据导向审计与传统审计的区别,论述了电商企业数据审计平台的构建框架,对平台的数据搜集、管理方式进行了探讨,为更好地促进传统审计向大数据审计转型提供了思路。In the context of the big data era, big data auditing has become a key direction in the development of modern auditing, serving as an important means to improve auditing quality and efficiency. As an emerging enterprise that relies on the Internet and big data technology to carry out business activities, e-commerce enterprises have greatly changed the traditional business model through electronic means to cover many aspects such as commodity trading, service provision and information exchange. In this context, it is of great practical significance to establish a data audit platform for open and shared audit resources through big data technology, put forward audit methods suitable for e-commerce enterprises, and transform from traditional audit to data-oriented audit. This paper analyzes the difference between data-oriented audit and traditional audit under big data technology, discusses the construction framework of data audit platform for e-commerce enterprises, discusses the data collection and management methods of the platform, and provides ideas for better promoting the transformation from traditional audit to big data audit.
