摘 要
随着信息技术的迅猛发展，大数据技术在智能审计领域的应用日益广泛，为审计工作带来了前所未有的机遇与挑战。本研究旨在探讨大数据技术在智能审计中的具体应用及其面临的挑战，并提出针对性的解决对策。通过对国内外相关文献的系统梳理以及对实际案例的深入分析，研究发现大数据技术在提升审计效率、优化决策支持和增强风险识别能力方面具有显著优势，但同时也面临数据质量参差不齐、隐私保护不足、技术标准缺失以及专业人才匮乏等关键问题。为此，本文从技术改进、制度完善和人才培养三个维度提出了综合解决方案，包括构建统一的数据治理框架、强化隐私保护机制、制定行业技术规范以及加强复合型人才培养体系。研究结果表明，通过多维度协同推进，能够有效缓解当前智能审计中大数据技术应用所面临的困境，从而进一步提升审计工作的智能化水平。本研究的创新点在于将技术实践与管理策略相结合，提出了具有可操作性的优化路径，为推动智能审计领域的理论发展与实践应用提供了重要参考。
关键词：大数据技术；智能审计；数据治理；隐私保护；复合型人才
Challenges and Countermeasures in the Application of Big Data Technology in Intelligent Auditing
Abstract: With the rapid development of information technology, the application of big data technology in the field of intelligent auditing has become increasingly widespread, bringing unprecedented opportunities and challenges to auditing work. This study aims to explore the specific applications of big data technology in intelligent auditing and address the challenges it faces, while proposing targeted solutions. Through a systematic review of relevant domestic and international literature and an in-depth analysis of practical cases, it is found that big data technology demonstrates significant advantages in enhancing auditing efficiency, optimizing decision support, and strengthening risk identification capabilities. However, it also encounters critical issues such as inconsistent data quality, insufficient privacy protection, lack of technical standards, and a shortage of specialized talent. In response, this paper proposes comprehensive solutions from three dimensions: technological improvement, institutional perfection, and talent cultivation. These include establishing a unified data governance fr amework, reinforcing privacy protection mechanisms, formulating industry technical specifications, and enhancing the cultivation system for interdisciplinary talents. The research results indicate that by promoting multidimensional collaboration, the current difficulties faced in the application of big data technology in intelligent auditing can be effectively alleviated, thereby further improving the intelligence level of auditing work. The innovation of this study lies in integrating technical practice with management strategies, proposing operational optimization paths, and providing important references for advancing both the theoretical development and practical application of intelligent auditing.
Keywords: Big Data Technology; Intelligent Audit; Data Governance; Privacy Protection; Compound Talent
目 录
1绪论 1
1.1智能审计与大数据技术的背景分析 1
1.2研究智能审计中大数据技术的意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与创新点 2
2智能审计中大数据技术的核心挑战 2
2.1数据质量对智能审计的影响 2
2.2技术实施中的隐私与安全问题 3
2.3大数据处理能力的限制分析 3
2.4审计人员技能不足的挑战 4
2.5法规合规性带来的难题 4
3智能审计中大数据技术的应用现状与问题 5
3.1当前大数据技术在审计中的应用范围 5
3.2数据采集与预处理的技术难点 5
3.3数据分析模型在审计中的局限性 6
3.4实际案例中的技术瓶颈分析 6
3.5应用效果评估与改进建议 7
4针对智能审计中大数据技术的对策研究 7
4.1提升数据质量的策略探讨 7
4.2强化隐私保护与安全管理措施 8
4.3改进大数据处理技术的方向 8
4.4加强审计人员的技术培训方案 9
4.5推动法规与技术标准的完善 9
结论 10
参考文献 12
致 谢 13
