大数据环境下的审计信息传播研究.docVIP

PAGE PAGE 26 大数据环境下的审计信息传播研究 摘要：审计信息传播对审计行业的发展起着举足轻重的作用。当今，世界信息革命掀起新浪潮，大数据时代的到来，改变了传统审计信息的传播方式和获取途径，进而影响着审计行业的发展趋势，为审计信息传播带来新的契机。大数据主要着眼于“数据”，提供数据采集、挖掘、分析的技术和方法。审计信息依数据而生，大数据技术在给审计行业带来机遇的同时，也存在着不少潜在风险，因而必须及时采取相关对策，应对大数据环境下审计信息传播的问题和风险，以积极的态度迎接大数据时代的到来。合理地应用大数据技术，是当今审计信息化的重要课题。是否能够有效实施审计信息平台的搭建，实现信息共享，对大数据审计在国内的发展起着决定性作用。本文将在现实案例中深度分析实施大数据审计为审计信息传播带来的机遇及所面临的挑战，并提出应对风险的决策建议，这一研究将对未来大数据审计的实施提供一定的参考价值。 关键词：大数据时代；审计信息；传播 ；大数据云审计 Audit dissemination of information Big Data Environment Abstract: Dissemination of audit information has important implications for the audit profession. The worlds information revolution set off a new wave of the arrival of the era of big data, it has changed the traditional audit information dissemination and access pathways, thereby affecting the development trend of the audit profession，Bringing new opportunities for audit information dissemination. Big Data is mainly focused on the data, provides data acquisition, mining, techniques and methods of analysis. While Big data technology bring lots of chances to audit profession, it also has many potential risks. Therefore we must take relevant measures in time, to deal with problems and risks of audit information transmission under environment of large data, to greet the arrival of the era of big data with a positive attitude. Applying big data technology reasonably is an important issue in todays audit task. Whether we can construct the audit information platform effectively, realizing information’s sharing, determines the development of big data audit. This article will deeply analyze opportunities and risks of audit information dissemination brought by the era of big data through real case, and will put forward recommendations against risks. the research will be valuable for the implementation of big data audit. Keywords: the Era of Big Data；Audit Information；Spread；Data Cloud Audit 一、绪论 随着计算机技术的推进，大数据逐渐渗入审计行业，大数据环境下的审计信息传播研究也逐渐深化。本文拟运用文献查阅法以及案例分析法等一系列研究方法，通过查阅国内外大量文献，搜索数据库，获取研究资料，并对这些资料进