Enterpri Audit Risk Prevention and Control under Big Data Model
Yahong WU
Shaanxi Fashion Engineering University
Abstract: With the increasingly complex market environment, enterpri audit de-partments need to play a greater role in effectively preventing all kinds of potential risks. Combined with the characteristics and caus of audit risks, we should take targeted risk prevention strategies to promote the continuous improvement of en-terpri financial management and operation level. Under the background of the gradual development and maturity of big data, enterpri auditing has shown new risk types and characteristics, as well as new prevention and control methods and means. This paper first introduces the types and characteristics of enterpri audit risks under the big data mode, then analyzes the main caus of enterpri audit risks, and finally expounds the prevention and control measures of enterpri audit risks under the big data mode, so as to provide ideas for improving the prevention and control capability of enterpri audit risks under the big data mode.
Keywords: Big data; Enterpri audit; Risk prevention and control
DOI: 10.47297/wspciWSP2516-252713.20200403
1. Types and Characteristics of Enterpri Audit Risk under Big Data Model
(1) Risk Type
he first is the inherent risk. In the era of big data, there are great risks in the
management and curity of information system. The basis of audit work is data, and the safety and integrity of data determine the audit quality to a certain ex-tent. The negligence of data owners in the process of management and submission, or the mistakes of the auditors in the audit work, will lead to the disclosure of data
About the author: Yahong WU (1981-1), Female, Han nationality, Liquan, Shaanxi Prov-ince, Shaanxi Institute of fashion engineering, engineer, bachelor degree, rearch direction: mainly engaged in financial management rearch.
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ghts Rerved.
Creativity and Innovation Vol.4 No.3 2020
information, making the data curity unable to be guaranteed.
The cond is institutional risks. Under the big data model, at prent, only the “information system audit”part in document No.28 of the “Internal Auditing
Standards” in our country can be ud as the audit reference basis, but it should be
noted that the system has only made some general provisions in principle and lacks
specific and detailed implementation guidance.
The third is the risk of inspection. First of all, it increas the difficulty of au-dit evidence collection. In th昧着良心
e big data mode, audit evidence mostly exists in the
form of electronic version without paper carrier, which makes it more difficult for
auditors to audit, and it is difficult f烤箱菜
or auditors to ensure the integrity and authentic-
ity of electronic evidence. Secondly, it increas the difficulty of data analysis and
collection. In the big data mode, the data integration is very high, so it is difficult to
u the decentralized group audit mode. In addition, the data structure is complex
and the types are various, so it is difficult for auditors to master the data compre-
hensively, and the data collection is also very difficult. Finally, due to the limited
development capacity, the audit software cannot meet the actual needs of the work,
and there is a problem of lagging functions, resulting in errors in the audit work.
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(2) Main Characteristics of Enterpri Audit Risk
The first is objectivity. In the specific business process of enterpri audit work, audit risk is objective. It is very difficult for auditors to make zero mistakes
in auditing financial statements. They can only audit the important misstatement
and omission in financial statement by relying on their own professional level, and
pu老人与海感悟
t forward reasonable suggestions to control financial risks within a reasonable
range, thus reducing possible audit risks to the lowest level.
The cond is universality. Due to the deviation between audit conclusion and expectation, the difference between expectation deviation and audit result caud
by many factors will lead to audit risk. Therefore, in the audit business and work
process of an enterpri, each node may have audit risks, and the caus will vary
greatly due to different influencing factor, which also illustrates the universal char-
acteristics of audit risks.
The third is controllability. The existence of audit risk has universality and objectivity, and it is often independent of human will and difficult to disappear on
its own. However, as long as auditors enhance their n of responsibility, they
can restrain or reduce the audit risks through scientific audit methods and resolve
the audit risks within a certain range. Therefore, the audit risks of enterpris are
controllable.
Enterpri Audit Risk Prevention and Control under Big Data Model
2. The Main Caus of Enterpri Audit Risk
(1) Managers do not pay enough attention to internal audit.
Some enterpri leaders believe that the most important goal of the enterpri is to obtain profits, so they do not pay enough attention to the internal audit. Some
managers think that the audit department is mainly responsible for auditing ac-
counts. The workload is small, and the allocation of too many auditors is tanta-
mount to a disguid waste of human resources. Therefore, many auditors in the
enterpri are part-time and lack systematic and professional audit knowledge. As a
result, the investment and support of enterpri managers in the audit work are rel-
atively limited, resulting in a relatively low status of the enterpri audit depart-
ment and a relatively poor audit working environment, which may provide oppor-
tunities for economic crimes within the enterpri.
(2) The independence of audit work is poor.
The effective development of enterpri audit work needs a perfect audit management system as a guarantee, so as to ensure the independence of audit work,
ensure that audit institutions directly belong to the supervision and management
institutions, and thus effectively play the role of audit departments. However, in
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domestic enterpris, the tting of audit department is not the same. Some enter-
pri audit department is even subject to the supervision of other departments. This
makes the Audit Department of an enterpri vulnerable to the intervention of su-
perior departments or enterpri managers when they carry out their work, which
leads to the relative confusion of the organization and management relationship,
and may even breed the interest relationship between the audit department and the
same level department, induce the internal audit risk of the enterpri, and it is dif-
ficult to guarantee the quality and level of enterpri audit.
(3) The scope o自制肠粉
f audit is relatively limited.
At prent, some enterpris have relatively narrow scope of internal audit due to backward audit concepts or single means and methods, which is also an im-
portant cau of increa in enterpri audit risks. With the application of infor-
mation technology in the field of enterpri financial management, many enterpris-
es have realized the computerization of accounting, which makes the object and
atmosphere of enterpri audit have changed greatly. However, some enterpris
still adopt traditional auditing methods, mainly relying on manual auditing methods.
The auditing mode is relatively outdated and fails to effectively adapt to the devel-
opment of computerized finance. As a result, the efficiency of internal auditing in
enter潮州特色
pris is relatively l慈光阁
ow and many financial risks cannot be effectively pre-
vented.
Creativity and Innovation Vol.4 No.3 2020
(4) The construction of auditors is relatively lagging behind.
The construction investment of enterpri audit team, the professional level of audit staff and the level of professional ethics will directly affect the quality and
level of enterpri internal audit, which is also an important factor to determine the
size of enterpri audit risk. However, there are still three problems in the construc-
tion of the auditor team: first, there is no strict admission system for auditors, and
the recruitment, training and team management of auditors are relatively extensive.
Second, the allocation of internal auditors is not scientific enough. Third, the incen-
tive and protection mechanism for internal auditors is not perfect enough, which
leads to the lack of enthusiasm of many auditors.
3. Prevention and Control Measures of Enterpri Audit Risk
under Big Data Mode
(1) Prevention and Control of Inherent Risks
One is to ensure the curity of data and information. The curity of data is the key to determine whether the information system management is effective, and the -
curity of data is also an important indicator to measure the advancement of enterpri
audit system. The main measures to ensure information curity include data backup, All Rights Rerved.
transmission, recovery and tting up firewalls. The cond is to build a network in-
formation platform. Through the establishment of a network information platform, in-
formation sharing is realized, and “isolated islands of information”are completely
eliminated, so that data can be directly obtained and utilized from the enterpri infor-
mation platform, and mistakes in the process of information submission are avoided.
Third, strictly implement the examination and approval authorization system and in-
ternal management systems, establish and improve the information post responsibility
system and curity and confidentiality system, comprehensively implement the audit
information management system and system maintenance system, effectively stand-
ardize the daily operation behavior of staff, strictly restrict the operation authority, and
ensure the implementation of the system.
(2) Prevention and Control of Institutional Risks
Notice to establish a sound internal control system, strengthen the manage-ment of the audit implementation process, strengthen the quality management of all
aspects of the audit plan preparation, audit evidence collection, audit working pa-
pers, audit trials, audit reports, audit business files, improve the major issues report,
collective finalization, audit fault accountability and other systems, standardize the
audit behavior. At the same time, through the study of auditors’ knowledge of laws,
regulations, systems and other aspects, auditors are urged to eliminate the influence
Enterpri Audit Risk Prevention and Control under Big Data Model of various subjective and objective factors on the audit work, so that the audit be-
havior conforms to legal procedures, the audit evaluation conforms to the basis, and
the audit conclusion is objective and fair. In addition, auditors should timely grasp
the national policy, clear the direction of the audit, so that audit clo to the main
pul of economic and social development.
(3) Prevention and Control of Inspection Risks
One is to upgrade and update the audit software in a timely manner. In the audit process, the working mode of “software application-finding problems-solving prob-
lems-software update” is continuously constructed to capture 描写春天的好句子
effective information in
time, enhance the practicability of audit software and improve the ability of audit risk
prevention and control. The cond is to enhance the quality of auditors. Auditors
should not only master the operation methods of the audit system, but also be familiar
with electronic data processing skills, network information technology and computer
knowledge, especially the audit theory. The third is to explore audit evidence collection
methods. Under the circumstance of electronic audit, how to obtain electronic evidence
for audit objects while ensuring the integrity, legality and effectiveness of audit evi-
dence is the direction that audit work needs to continuously explore and is also an ef-
fective way to prevent and control audit risks.
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4. Summary
Under the background of the gradual development of big data technology and in the fierce market competition, the level of internal control and management of enter-
pris often determines its market competitiveness and development speed. Therefore,
enterpri managers must attach great importance to the audit work. We should fully
guarantee the independent status of the audit department, attach importance to the con-
struction of the audit personnel team, adopt advanced audit techniques and methods,
and take targeted control and prevention measures against various audit risks in enter-
pris, so as to improve the quality and efficiency of enterpri炒黑米饭
audit work and provide
more guarantees for the healthy and sustainable development of enterpris.
Works Cited
[1] Fan Xiaorong. “Enterpri Audit Risk Prevention and Control under Big Data
Model”. Rearch on Modern State-owned Enterpris, 2019 (12): 403.
[2] Xue Chunxia. “Analysis of audit risk and prevention and control under big data”.
Accounting Learning, 2019, 000 (020): 175-77.
