| As the application of new digital technologies such as big data,cloud computing,artificial intelligence,the Internet of Things and block-chain is becoming more and more extensive,massive amounts of data are generated in the production and operation process,which can be regarded as one of the most important resources of the company at present.The bank itself is a company based on data.The scientific basis for its business development is based on the law of large numbers and probability theory.The development mode of the industrial economy,the change of the economic development mode and the change of the technological economic mode have all had a new impact on the development of banks.Therefore,the banking industry must comply with the trend of the times and actively promote the transformation of digital business strategy.Audit cost is an enterprise’s management cost,which is affected by audit cost,audit risk,market environment,bargaining power of both parties and other factors.Generally speaking,we can distinguish it into two factors of audit subject and object.The digital transformation of the audit object,that is,the audited unit,will profoundly affect the audit costs.Specifically,the digital transformation of enterprises can affect the production process,internal control,decision-making mechanism,etc;From the macro perspective of the industry in which the enterprise is located,it can not only affect the position of the enterprise in the industry,but also cause significant changes to the industry itself.Therefore,it is necessary to study the impact of enterprise digital transformation on enterprise audit costs.This paper uses the bank re-engineering theory,risk-oriented audit theory and comprehensive risk management theory to analyze the phenomenon of Ping An Bank’s digital transformation reducing audit costs,taking the company’s digital transformation and audit costs as the two main lines,and observes that after the digital transformation,the reasons for the reduction of Ping An Bank’s audit costs are mainly in improving risk management ability and reducing audit costs,By improving the intelligent risk control system,improving the integration of industry and finance,improving business performance and improving the efficiency of correspondence,the audit costs have been reduced.At the same time,this paper also further refines the mechanism of reducing audit costs in the digital transformation of commercial banks,and summarizes the rules in order to provide reference for the industry. |
