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The Theoretical Reflection on the Development Strategy of the Internal Audit in the Era of "Mass Data" ——The Usage of "Informatization Audit" in the Future
Pages: 7-9
Year: Issue:  10
Journal: Xi'an Finance

Keyword:  mass datacommercial bankinternal audit;
Abstract: The paper discusses the new situation which the internal audit is facing in the era of mass data, points out that the informatization audit will bring far-reaching influence on the development direction, the work idea and operation pattern etc of the internal audit.The paper also puts forward such suggestions that the premise of the informatization audit is to manage and apply the whole life cycle of the internal and external information; the basis of informatization Information is to build a cloud computing platform with the capability of processing "mass data"; and the core of the informatization audit is to form a system of intelligent audit method and so on.
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