数智时代下内部审计面临的问题及对策分析
Problems and countermeasures analysis of internal audit in the digital intelligence era
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| DOI |
10.12208/j.jmba.20250004 |
| 刊名 |
Journal of Modern Business Administration
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| 年，卷(期) |
2025, 5(1) |
| 作者 |
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| 作者单位 |
金肯职业技术学院 江苏南京
|
| 摘要 |
内部审计部门是企业风险管理的关键防线。在数智时代背景下，内部审计面临着资金投入不足、职业判断削弱、人才储备短缺以及决策偏差等挑战。本文深入探讨了这些问题的根源，并针对性地提出了解决策略，旨在通过分步实施、提升职业判断力、加强人才培养以及建立健全体系建设等措施，助力企业在数智时代实现高质量增长。
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| Abstract |
The internal audit department is a key line of in enterprise risk management. In the context of the digital intelligence era, internal audit faces challenges such as insufficient funding, weakened professional judgment, shortage of talent reserves, decision-making biases. This article delves into the root causes of these problems and proposes targeted countermeasures. It aims to help enterprises achieve high-quality growth in digital intelligence era through measures such as step-by-step implementation, enhancing professional judgment, strengthening talent cultivation, and establishing and improving system construction.
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| 关键词 |
数智时代；内部审计；风险管理
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| KeyWord |
Digital intelligence; Internal audit; Risk management
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| 基金项目 |
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| 页码 |
14-17 |
陈茜*,金铭.
数智时代下内部审计面临的问题及对策分析 [J].
现代工商管理.
2025; 5; (1).
14 - 17.