Research On The Question Of Internal Audit In Big Data Environment

In recent years,the explosive growth of information technology,the rapid development of large data,in all areas of society have formed a certain influence.The society of all walks of life and people's daily life are gradually applied to large data technology.In large data environment,more and more enterprises use big data technology development of internal audit,which to the development of enterprises brought some opportunities,but also can not ignore the with the technology of the data to the data and information security of a series of problems,which has become the problem of large data environment development some of internal audit can not be ignored.This paper first introduces the background and significance of the subject.Western information audit direction has been developed to a certain stage of maturity,the application of large data technology in the internal audit work has become an important breakthrough in the development of the western developed countries.In our country with the arrival of the era of big data,and gradually big data internal auditing theory continues to advance,scholars has in terms of content,method and technology made the induction and the summary,and put forward their own proposals.The emergence of the continuous progress of information technology and data technology,prompting the internal audit of our country whether in theory or concrete operation practice have great progress,at the same time the use of big data technology can also promote the development of national economy.Then,based on the reference of domestic and foreign literatures,this paper gives the framework and content of the research,introduces the research ideas and methods,innovation and deficiencies.Next,the status of the development of internal audit in the big data environment is described.In recent years,some of the advanced Internet companies and large state-owned enterprises have recognized the importance of big data technology,and actively explore the use of information technology,and has been applied to the internal audit to the large data environment under development related to the work of internal audit theory research provides a good source of information.On this basis,this paper analyzes the concept and characteristics of big data,points out the difficulties faced by the development of internal audit in the big data environment,and puts forward the corresponding improvement measures.How under the environment of big data further development of internal audit,making big data of internal audit has become the leading force of audit technology in our country,play its role with respect to other auditing methods and incomparable,has already become the industry to discuss a new topic.I hope these suggestions and opinions can contribute to the healthy and orderly development of our country's economy.