摘 要

近年来，大数据技术的应用为各行各业带来了前所未有的变革，也推动了社会的信息化发展，对大数据领域的关注和探索与日俱增。国家审计署审计长在全国审计工作会议中表示“积极推进大数据审计”；随后，在中央审计委员会第一次会议上习近平总书记提出“要加科技强审，加强审计信息化建设。”新时代下，党和国家对内部审计赋予了新的使命，这必将推动我国内部审计的新发展。与此同时，现代企业的经营管理常常依托互联网、云计算等高新技术手段。因此，对企业内部审计工作而言，应用新型信息技术既是顺应大数据时代的发展潮流，也是更好地预测和防范风险，实现现阶段风险导向型审计目标的要求。应用大数据思维，结合信息化手段，融合发展计算机审计，促进内部审计转型发展是目前审计信息化进程中的主要趋势。本文在阐述大数据审计理论和内部信息化审计理论的同时探究企业在大数据思维下的内部审计现状和采用信息化手段建立企业信息系统的进度，并选取了大数据环境下正处于内部审计信息化系统建设进程中的具有代表性的公司——晋能控股煤业集团作为研究对象，全面探究企业目前的审计模式与发展管理之间不够匹配的问题，立足于企业的信息化环境，根据国家大数据战略和企业在审计信息化工作领域的具体要求，发掘并解决晋能控股煤业集团目前内部审计信息化中面临的数据采集分析、内部审计人员信息化水平、审计信息时效性以及信息化审计成果运用等问题，结合企业的信息化建设进度提出切实可行的建议和方案。

关键词：大数据；内部审计；信息化建设

Research on big data thinking assisting enterprise internal audit informatization

ABSTRACT

In recent years, the application of big data technology has brought unprecedented changes to all walks of life, and also promoted the development of social informatization. The attention and exploration in the field of big data are increasing day by day.The auditor general of the National Audit Office said in the national audit conference that "actively promoting the audit of big data". Then, at the first meeting of the central audit committee,general secretary Xi Jinping put forward "to strengthen the audit of science and technology and strengthen the construction of audit information." In the new era, the party and the state have given a new mission to internal audit, which will promote the new development of internal audit in China. At the same time, the operation and management of modern enterprisesoften rely on the Internet, cloud computing and other high-tech means. Therefore, for the internal audit of enterprises,the application of new information technology isnot only to comply with the development trend of big data era, but also to better predict and prevent risks, and to achieve the requirements of risk-oriented audit objectives at this stage. The main trend in the process of audit informatization is to apply big data thinking, combine with information means,integrate and develop computer audit, and promote the transformation and development of internal audit. This paper expounds the big data audit theory and internal information audit theory,explores the current situation of internal audit under the big data thinking and theprogress of establishing enterprise information system by information means,and selects Jinneng holding coal group,a representative company in the process of internal audit information system construction under the big data environment, as the research object This paper explores the mismatch between traditional audit and development management. Based on the information environment of the enterprise,according to the national big data strategy and the specific requirements of the enterprise in the field of audit information work According to the requirements of Jinneng coal group, the problems of data collection and analysis, information level of internal auditors, timeliness of audit information and application of information audit results are explored and solved in the current internal audit informatization of Jinneng coal group. Combined with the informatization construction progress of theenterprise, the feasible suggestions and schemes are put forward.

Keywords：Big Data; Internal audit; Informatization construction