大数据价值链视角下的审计工作创新与实践

发布时间：2018-08-04 13:41

【摘要】：大数据时代的审计环境发生了巨大变化,各级审计机关正积极运用大数据技术和思维,探索审计组织模式和技术方法创新,推动数字化审计工作取得新突破。我们借鉴《大数据标准白皮书》提出的大数据标准参考框架并应用到大数据审计工作中,从大数据价值链视角审视我国政府审计大数据工作构成,认为纵向IT价值链的技术支持和横向信息价值链的大数据生命周期的科学安排,以及价值链活动中六大角色的各尽其责,才能有助于获取大数据价值,并以山东省审计厅开展的大数据工作为例,列举六大角色在IT价值链和信息价值链活动中的各项创新举措及取得的成效,为今后大数据审计工作提供参考依据。
[Abstract]:Great changes have taken place in the audit environment in the big data era. Audit institutions at all levels are actively using big data technology and thinking to explore the innovation of audit organization mode and technical methods, and to promote the digital audit work to make a new breakthrough. We draw lessons from the reference framework of big data standard proposed by the White Paper on big data Standards and apply it to the audit work of big data. From the perspective of big data value chain, we examine the composition of government audit big data work in our country. It is considered that the technical support of vertical IT value chain, the scientific arrangement of big data life cycle of horizontal information value chain, and the responsibilities of each of the six major roles in value chain activities can help to obtain the value of big data. Taking the big data work carried out by the Audit Office of Shandong Province as an example, this paper enumerates the innovative measures and achievements of six major roles in the IT value chain and the information value chain, and provides a reference basis for the future big data audit work.
【作者单位】：山东财经大学会计学院;审计署审计科研所;山东省审计厅;山东省审计计算机信息中心;
【基金】：国家社科科学基金(项目批准号:16BJY021) 山东省自然科学基金(项目批准号:ZR2014GM013) 教育部人文社会科学研究青年基金(项目批准号:14YJCZH111)阶段性研究成果
【分类号】：F239.4

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