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Academic Journal of Business & Management, 2021, 3(2); doi: 10.25236/AJBM.2021.030216.

Analyze the changes and countermeasures of economic responsibility audit in the era of big data

Author(s)

Xu Yan1, Liu Jingyi2

Corresponding Author:
Xu Yan
Affiliation(s)

1Bank of Weifang Co., Ltd., Weifang, Shandong 261041

2Jinan Campus of Shandong University of Science and Technology, Jinan, Shandong 250000

Abstract

The most important link in the socialist audit system with Chinese characteristics includes the economic responsibility audit. With the continuous progress and application of big data technology, the traditional economic responsibility audit model has been difficult to adapt to the audit needs of the new era. After discussing the changes in economic responsibility auditing in the era of big data, this article analyzes relevant countermeasures in order to play a positive and effective role in the future economic responsibility audit work.

Keywords

Big data; economic responsibility audit; change; countermeasures

Cite This Paper

Xu Yan, Liu Jingyi. Analyze the changes and countermeasures of economic responsibility audit in the era of big data. Academic Journal of Business & Management (2021) Vol. 3, Issue 2: 89-92. https://doi.org/10.25236/AJBM.2021.030216.

References

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[2] Zhou Yi Sihong. Discussion on the Development Trend of Economic Responsibility Audit under the Background of Big Data [J]. Financial Supervision, 2018(13).

[3] Chen Wei, Ju Jiangning. Big Data Audit: Status Quo and Development [J]. Chinese Certified Public Accountant, 2017, (12): 77-81.

[4] Liu Xing, Niu Yanfang, Tang Zhihao. Some thoughts on advancing big data audit work [J]. Theoretical Research, 2016, (5).