Abstract

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.

Details

Title
Research on the problems of enterprise internal audit under the background of artificial intelligence
Author
Zhou, Guangxiu 1 

 Accounting School, Harbin Finance University, Harbin, Heilongjiang Province,150030, China 
Publication year
2021
Publication date
Mar 2021
Publisher
IOP Publishing
ISSN
17426588
e-ISSN
17426596
Source type
Scholarly Journal
Language of publication
English
ProQuest document ID
2511970044
Copyright
© 2021. This work is published under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.