Open AccessResearch on the problems of enterprise internal audit under the background of artificial intelligence
Author(s) -
Guangxiu Zhou
Publication year - 2021
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1861/1/012051
Subject(s) - internal audit , information technology audit , audit , big data , cloud computing , audit plan , process management , business , knowledge management , computer science , engineering management , joint audit , accounting , engineering , data mining , operating system
With the progress of science and technology and the popularization and development of the Internet, emerging technologies such as big data, intelligence, mobile Internet, cloud computing and blockchain technology have been applied and promoted. Facing the new background, new situation, new changes and new requirements, enterprise internal audit is facing opportunities and challenges. The wide application of artificial intelligence, big data and other technologies can effectively improve the efficiency and quality of internal audit, but also bring many challenges to the development of internal audit. Internal audit should re-examine its own functions, and actively make adjustments in the stages of audit preparation, audit implementation and audit completion, so as to meet the development needs of the new era. This paper expounds the problems faced by enterprise internal audit under the background of artificial intelligence, and puts forward the methods to solve the problems. In order to provide reference for the development of internal audit, and truly realize the value-added role of internal audit for enterprises.