大数据驱动的工程审计模式创新研究

陈嘉惠

经济与产业发展 ›› 2025, Vol. 02 ›› Issue (01) : 55 -57.

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经济与产业发展 ›› 2025, Vol. 02 ›› Issue (01) : 55 -57. DOI: 10.12349/ecin.v2i1.5860

大数据驱动的工程审计模式创新研究

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The importance of risk-based auditing in engineering auditing

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摘要

随着现代工程项目规模的不断扩大和复杂度的提升,传统的审计方式在效率和效果上已难以满足需求。本文探讨了大数据驱动的工程审计模式的优势与创新,分析其在项目管理中的实际应用效果。大数据驱动的工程审计模式,提高了审计效率与精度,还通过全流程监控、智能平台、协同审计和动态审计模型等创新方式,解决了传统审计模式中的诸多问题,如信息不对称、审计效率低、数据处理困难等,这些创新使得工程审计工作更加全面、精准、灵活,有效提升了项目的合规性、透明度和风险管控能力。

Abstract

With the continuous expansion and increasing complexity of modern engineering projects, traditional auditing methods are no longer able to meet the demands in terms of efficiency and effectiveness. This article explores the advantages and innovations of the big data-driven engineering audit model, and analyzes its practical application effects in project management. The big data-driven engineering audit model has improved audit efficiency and accuracy, and has also solved many problems in traditional audit models through innovative methods such as full process monitoring, intelligent platforms, collaborative auditing, and dynamic audit models, such as information asymmetry, low audit efficiency, and difficult data processing. These innovations make engineering audit work more comprehensive, accurate, and flexible, effectively enhancing project compliance, transparency, and risk management capabilities.

关键词

大数据 / 工程审计模式 / 优势 / 创新

Key words

big data / engineering audit mode / Advantage / innovation

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陈嘉惠. 大数据驱动的工程审计模式创新研究[J]. 经济与产业发展, 2025, 02(01): 55-57 DOI:10.12349/ecin.v2i1.5860

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参考文献

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吴怡雯. 大数据背景下对工程审计的思考[J]. 审计与理财, 2021(09): 23-24.

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朱啸, 杨金宝. 大数据背景下工程审计模式转型分析[J]. 中国农业会计, 2022(12): 50-51.

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王雪荣, 侯伟龙, 虎祎笑. 大数据智慧工程审计平台构建[J]. 财会月刊, 2021(17): 92-97.

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