移动互联网时代的内部审计机遇与挑战研究.docxVIP

PAGE PAGE 2 PAGE 11 PAGE PAGE 1 摘要 随着科学技术的逐渐发展，信息化浪潮之势已无法阻挡，移动互联网已经深入到生活的各个方面,成为人们生活中不可或缺的部分。新时代的到来在一定程度上冲击了传统的审计的方式。移动互联网时代扩大了内部审计的范围，提升了内部审计效率，强化了内部审计信息的隐密性。同时移动互联网时代也为内部审计带来了新的挑战，移动互联网时代的到来对于审计技术、审计的风险、审计相关的法律法规、审计人员的综合素质和审计的软件的应用提出了更高的要求，促进了审计的迅猛发展。移动互联网时代的到来对政府审计，民间审计和企业内部审计都产生了不同程度的影响。 本文分为四个部分，首先，从内部审计的含义和作用介绍内部审计。其次着重分析移动互联网时代为企业内部审计带来的发展机遇，如：内部审计范围，效率，过程和结果等。然后又详细的叙述了移动互联网时代下的内部审计面临的挑战。最后对于上述问题提出相应的解决对策。本文对内部审计进行了详细的分析，有利于促进企业内部审计的发展。 关键词：移动互联网；内部审计；机遇；挑战 Abstract With the gradual development of science and technology, the trend of information technology has become irresistible. Mobile Internet has penetrated into all aspects of life and become an indispensable part of peoples lives. The arrival of the new era has impacted the traditional way of auditing to a certain extent. In the era of mobile Internet, the scope of internal audit has been expanded, the efficiency of internal audit has been improved, and the confidentiality of internal audit information has been strengthened. At the same time, the era of mobile Internet also brings new challenges to internal audit. The advent of mobile Internet era puts forward higher requirements for audit technology, audit risk, audit-related laws and regulations, the comprehensive quality of auditors and the application of audit software, which promotes the rapid development of audit. The advent of the mobile Internet era has exerted varying degrees of influence on government auditing, private auditing and internal auditing of enterprises. This paper is divided into four parts. Firstly, it introduces internal audit from its meaning and function. Secondly, it focuses on the development opportunities of internal audit in the era of mobile internet, such as the scope, efficiency, process and results of internal audit. Then it describes in detail the challenges faced by internal audit in the era of mobile internet. Finally, the corresponding solutions to the above problems are put forward. This article has carr