Research on Optimization of Internal Audit Process under the Background of Big Data

Abstract

In the era of big data, it is especially vital to optimize the internal audit process. Traditional methods are increasingly inadequate to handle the burgeoning volume of data and intricate environments. Consequently, leveraging big data technology to enhance audit processes has become essential. The role of internal audit should evolve from mere supervision to a service-oriented function, aiming to bolster governance, uncover issues, and enhance value. Nevertheless, challenges such as inadequate audit independence and feeble rectification mechanisms persist. The integration of big data technology with internal audit practices can markedly elevate the quality and efficiency of audits, and foster innovation in audit methodologies. To optimize the audit process, it is imperative to define clear objectives, propose practical and viable solutions, and further refine the quality and sophistication of audit work through techniques like data preprocessing and analysis.