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Information Systems Audit In The Environment Of Big Data

Posted on:2015-02-09Degree:MasterType:Thesis
Country:ChinaCandidate:W W WangFull Text:PDF
GTID:2309330431997505Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with the continuous development of big data technology, information technology is at the rate of ordinary people can’t imagine quickly penetrated into every corner of the enterprise development. Information system is not only as a tool of enterprise development, it has become an important guarantee for the development of the enterprise, is the commanding heights of the enterprise development. Therefore, how to use big data technology development information system audit become a problem to be solved.In big data environment, more and more enterprises use of big data technology development of information system audit, it brings to the enterprise’s development opportunities while also cannot ignore as big data technology and information security, data storage and a series of problems, it also become the big data environment information system development audit some not allow to neglect, problems to be solved. How to further the development of information system in a big data environment audit, makes the information system audit the forerunner of our country’s audit technology strength, exert its relative to other methods of audit incomparable role, has become the industry a new topic of discussion.Current information systems auditing theory and practice of western developed countries has entered the mature stage, the big data technology has also become an important breakthrough in the development of the western developed countries audit. With the advent of the era of big data will be gradually in our country information system audit theory research advance unceasingly, related scholars have information system audit in the content, technique, talent cultivation and risk control and so on has made the induction and summary, and put forward its own proposals. In recent years, some advanced Internet companies and large state-owned enterprises have already realized the importance of big data technology, develop actively the use of big data technology, and gradually applied to the information system audit, development for the large data environment information system audit theory research provides a good source.This article first analyzes the research background and significance of environment information system audit data. The progress of information technology and the emergence of big data technology, lead to constantly updated information system audit method, reasonable use of big data technology can improve the efficiency of information system audit, so as to improve the working efficiency of enterprises and government agencies, safeguard national economic security, safeguard the country’s economic health running efficiently. Through the next big data environment the present situation of the development of information system audit, and the concept and characteristics of the large data analysis, points out that information system audit in big data environment development in our country are facing difficulties, and proposes the corresponding improvement measures. Finally aiming at our country commercial bank, postal savings bank of China, for example, the development of information system audit in big data environment has carried on the concrete analysis, pointed out our country commercial bank development in big data environment specific difficulties faced by the information system audit, at the same time improve the postal savings bank audit mode, perfecting the rules and regulations, strengthen audit professional personnel training and so on several aspects put forward Suggestions for improvement. Hope these Suggestions and comments to the healthy and orderly development of China’s commercial Banks contribute to a force.
Keywords/Search Tags:big data, information system audit, Electronic data
PDF Full Text Request
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