數(shù)字化時(shí)代企業(yè)財(cái)務(wù)內(nèi)部審計(jì)創(chuàng)新研究

中圖分類號(hào)：F275 文獻(xiàn)標(biāo)識(shí)碼：A DOI：10.13411/j. cnki. sxsx.2025.02.0017

Research on Innovation in Corporate Financial Internal Auditing in the Digital Era

YANG Qin

（Schoolof Accounting，Chongqing Collegeof Financeand Economics，Chongqing 40216o，China）

Abstract：Withealofthedigialonoyrafiancalintealuditsrefcingupreedentedchallngesoftraoation andupgradingTraditioalauditconceptsandmetodsarenolongersuitableforthechanges inbusinessodelsndmanagementapochesofenterprisesintedigitalageReshapingtheuditingprocessandstrengtheningriskpreventionandcontrolthroughdigialeans havebecomeimportantissstatdtoeurgntlyddresedatpresentedigialtransforationofuditingisncessarypathtodapttothedevelopmentfedigitalonomytoextricateintealcotroldilemmas，andtoancethelevelfintealotrolan agement.Iisofgeatsignificanceformprovingtelevelofteriseriskanagemenandtealontrolandforprootingig quaitydevelopmentofenterprises.Onthebasisofreviewingteteoriesrelatedtodigitalauditing，tispaperaalyzsthenesitf digitaltransforaioinfiacialintealuditsnddctsthomohallgtatonstraintiitaltrasforatioofditsIn viewofthecuretproblmssuchstelackoftop-leveldesin，weakdatafundationndlaggingconstrucionofthetalenteam，itis proposedtomakeoverallplansfrthedigitalizationofuditingfromastrategicandoverallperspetiveandaccelerateteconructionof thetop-eveldesignofdigitalauditing.Systematiclayoutsshouldemadeinaspectssuchasdatagoverance，technologyapplication， andprocessengeingtoosodatetefodtioofigialditingIisessytroveesedhstie theasessmentandincentie，rengtenthtraingndmpoweent，ndaeleratetecultivatiooftedigitaluditingtaletteam. Weshouldbodourzseaglboaieortsndnlicaiostceleratethtiooflboaied interactivedigitaludingecosystem，provdingpatheferencesforbuildingamoderaudingsystemthatmtsthequiremntsofthe digital economy era.

Key Words：Digital Era；Corporate Financial Internal Audit；Digital Transformation；Digital Auditing

黨的二十大報(bào)告提出，全面推進(jìn)數(shù)字化發(fā)展，激活數(shù)據(jù)要素潛能，構(gòu)建數(shù)字經(jīng)濟(jì)新優(yōu)勢(shì)。（剩余4947字）