摘要
面对信息化时代的到来,企业应该合理利用现代新型技术,加快内部审计信息化建设的脚步。信息技术的飞速发展促使企业内部审计由传统现场模式转变为联网模式。然而,联网内审具有一定的局限性,为了进一步提升企业价值和提高组织效率,本文提出利用区块链新型技术改进企业内部联网审计。总结了联网审计的特点和不足,对区块链技术进行简要阐述,提出基于区块链技术下改进企业联网内审的途径。
Facing the arrival of the information age,enterprises should make rational use of modern new technology to speed up the pace of internal audit informationization construction. The rapid development of information technology has led to the transformation of enterprise internal audit from traditional field mode to networked mode. However,networked internal audit has some limitations,in order to further enhance the value of enterprises and improve organizational efficiency,the use of block chain new technology to improve enterprise intranet audit. This paper first summarizes the characteristics and shortcomings of networked auditing,then briefly expounds the blockchain technology,and finally puts forward the way to improve the internal audit of enterprise network based on blockchain technology.
作者
程小青
管萍
CHENG Xiaoqing;GUAN Ping(School of Management,Shanghai University of Engineering and Technology,Shanghai 201620,China)
出处
《智能计算机与应用》
2020年第4期150-153,共4页
Intelligent Computer and Applications
关键词
联网审计
区块链
内部审计
远程审计
networked audit
blockchain
internal audit
remote audit
作者简介
程小青(1995-),女,硕士研究生,主要研究方向:审计信息化;管萍(1979-),女,博士,副教授,主要研究方向:财务与审计。
