本科论文摘 要现今的内部审计主要以内部控制系统、风险管理和公司治理结构来加强组织的总体目标并提高其使用价值。然而在日新月异的互联网时代下，信息数据的便捷也运用在内部审计的发展中，信息数据也从原始简易的解决对象逐步演变为一种基本性质的信息资源，大数据的应用也在内部审计环境下应运而生并且产生了深远的影响。在中小企业的监督、鉴证和评价方面更为有效发挥作用，以致于在促进社会经济的稳定长远发展方面具有重大的作用。但是目前阶段我国中小企业内部审计和世界先进的国家对比而言依然存在很多有待提升的空间，这也在很大水准上制约了审计效能的有效提高。面对着大数据在思维的变革和技术的创新，也给内部审计在思维方式、职业理念、法则制度、技术手段等方面带来巨大的机遇和考验。在当下大数据背景下，内部审计应该顺应时代的发展，抓好机遇，不断挑战并实现自身价值。学会系统的分析和专业处理数据信息，利用数据更好地开展内部审计工作。关键字：中小企业，内部审计，问题，对策本科论文AbstractModern internal audit plays an important role in promoting the realization of organizational goals and value growth by participating in corporate governance, internal control and risk management. However, in the changing Internet era, the convenience of information data is also used in the development of internal audit, and information data has gradually evolved from the original simple solution object to a basic nature of information resources. The application of big data is also born in the internal audit environment and has a profound impact. It plays a more effective role in the supervision, authentication and evaluation of small and medium-sized enterprises, so that it plays an important role in promoting the stable and long-term development of social economy. However, at present, there is still a lot of room for improvement between the internal audit of small and medium-sized enterprises in China and the advanced countries in the world, which also restricts the effective ...
