数字化转型背景下财务收支审计的挑战与应对策略研究

Research on Challenges and Coping Strategies of Financial Revenue and Expenditure Audit under the Background of Digital Transformation

摘要

随着信息技术的快速发展，数字化转型逐渐成为政府部门和企事业单位提升管理效率的重要路径。财务管理活动在数字化技术推动下不断实现信息化和智能化，财务数据规模与复杂程度显著提升。数字化环境为财务收支审计提供了更加丰富的数据来源，也对审计方法、技术手段和审计人员能力提出了新的要求。在实践过程中，审计工作面临数据处理难度增加、信息系统风险加大以及审计技术更新速度较快等问题。本文围绕数字化转型背景下财务收支审计的发展环境，对财务审计面临的挑战进行分析，并从审计技术应用、数据管理以及审计能力建设等方面提出优化策略，以期为提升审计监督质量和适应数字化治理需求提供参考。

Abstract

With the rapid advancement of information technology, digital transformation has become a crucial pathway for government agencies and enterprises to enhance management efficiency. Financial management activities are increasingly achieving informatization and intelligence driven by digital technologies, resulting in significantly expanded data scale and complexity. The digital environment provides richer data sources for financial revenue and expenditure audits while also imposing new demands on audit methodologies, technical approaches, and auditor capabilities. In practice, audit work faces challenges such as increased data processing complexity, heightened information system risks, and rapid updates in audit technologies. This paper analyzes challenges in financial audit under the digital transformation context, proposes optimization strategies focusing on audit technology application, data management, and audit capability development, aiming to provide references for improving audit supervision quality and adapting to digital governance requirements.

关键词

数字化转型 / 财务收支审计 / 数据审计 / 信息化管理 / 审计监督

Key words

digital transformation / financial revenue and expenditure audit / data audit / information management / audit supervision

参考文献

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