本科论文摘 要近年来,由于信息技术的不断发展导致数据出现爆炸性增长的现象,大数据作为一次新的技术革命逐渐走进人们的视线,进入了各行各业。越来越多的领域开始关注大数据技术,内部审计作为内部控制的重要组成部分,自然不可避免开启了信息化进程,不少企业将大数据技术应用到了内部审计工作中。然而,由于我国对内部审计适应大数据环境的发展对策研究尚浅,大数据技术给企业带来了机遇的同时,也不可避免的带来了一些问题。因而本文基于大数据环境下,对内部审计应如何发展做出了探讨。本文首先介绍了选题的背景和意义,说明了研究该论题的必要性;其次通过比较分析法、研究文献法、系统分析法和归纳分析法等方法界定了大数据、内部审计和审计信息化的概念和特征,并介绍了相关理论;再者总结分析了大数据环境下,内部审计发展面临的困难和出现的问题,比如,审计人员个人素养有待提高、内部审计制度体系有待完善、数据安全性难以保障等;最后针对上述总结的问题,提出了解决思路得到了研究结论。关键词:内部审计,大数据,信息化,发展对策本科论文AbstractIn recent years, due to the continuous development of information technology, data began to explode. As a new technological revolution, big data has gradually come into people's sight and entered all walks of life.More and more fields begin to pay attention to big data technology. Internal audit, as an important part of internal control, naturally and inevitably starts the informatization process. Many enterprises apply big data technology to internal audit work.However, due to the lack of research on the development countermeasures for internal audit to adapt to the big data environment, the big data technology brings opportunities to enterprises and inevitably brings some problems.Therefore, based on the big data environment, this paper discusses how to develop the internal audit.Firstly, this paper introduces the background and significance of the topic, and expounds the necessity of researching this topic.Secondly, it defines the concepts a...