企业审计数据分析技术应用与审计决策优化研究

Research on Application of Enterprise Audit Data Analysis Technology and Audit Decision Optimization

摘要

随着企业经营活动日趋复杂，审计工作对数据分析技术的依赖程度不断提升，传统以抽样为主的审计方式已难以满足风险识别与决策支持需求。围绕企业审计数据分析技术应用与审计决策优化展开系统梳理，结合湖北煤炭地质一八二队业务特点，从数据资源整合、分析模型构建与审计流程嵌入等方面进行分析。通过对财务数据、工程项目数据及内部控制数据的综合利用，实现风险识别的前移与审计证据获取的精准化。进一步从审计结果转化与管理联动角度探讨决策优化路径，推动审计由事后监督向全过程管控转变。相关方法在提升审计效率、强化风险防控及支撑经营决策方面具有较强实践价值。

Abstract

With the increasing complexity of enterprise operations,the dependence of auditing on data analysis technologies has been continuously strengthened,and traditional sampling-based audit approaches can no longer meet the needs of risk identification and decision support.A systematic analysis is conducted on the application of data analysis technologies in enterprise auditing and the optimization of audit decision-making,taking into account the operational characteristics of Hubei Coal Geological 182 Team. The study focuses on data resource integration,analytical model construction,and the embedding of audit processes.Through the comprehensive utilization of financial data,engineering project data,and internal control data,forward-looking risk identification and precise acquisition of audit evidence are achieved.From the perspective of transforming audit results and enhancing management linkage,decision optimization paths are further explored,promoting the shift of auditing from ex-post supervision to full-process control.The proposed methods demonstrate significant practical value in improving audit efficiency,strengthening risk prevention and control,and supporting business decision-making.

关键词

企业审计 / 数据分析技术 / 审计决策 / 风险识别 / 内部控制

Key words

enterprise auditing / data analysis technology / audit decision-making / risk identification / internal control

参考文献

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