The influence of high technology on accounting audit

The influence of high technology on accounting audit is from informationization to intelligence, and the data-oriented audit model has broken ground. The analysis model carries out multiple correlation analysis from different dimensions.

1, from informatization to digital intelligence

From the information age to the digital intelligence age, the duality of new technologies has undergone important changes. From the broad sense of "environmental view", from the information age to the digital intelligence age, the most significant change is that the information technology environment has become the first environmental factor embedded in the development of internal audit informatization and internal audit work mode.

In the information age, accounting computerization has led to the emergence of internal audit informatization, which has become a landmark event of internal audit informatization from scratch. This environmental change has moved from the accounting part to the whole enterprise, from single informationization to comprehensive digitalization, thus changing the source, storage mode, analysis degree and presentation form of audit objects with data as the core.

2. The data-oriented audit mode broke ground.

In the intelligent stage of internal audit, the degree of informatization of audit objects has gradually changed from gradual influence to subversive development. The digital environment driven by data has changed the existence form, structure type and source range of the audited object, and the internal audit work mode in the information age with the development of the audited object as the logical starting point has shown obvious inadaptability.

Thus promoting the rapid development of the new internal audit mode, the data-oriented internal audit mode will become the new trend of internal audit development at present and in the future.

3. The analysis model carries out multivariate correlation analysis from different dimensions.

Internal auditors can make multiple correlation analysis from different dimensions based on data analysis model, so that the correlation obtained from basic data analysis can be traced back to causality, find the audit breakthrough, improve the granularity of audit results, and then promote the effective use of audit results.

From the presentation of the audited object, the application of visualization technology in the digital intelligence era makes the mechanical data and tables in the internal audit work in the information age become intuitive and three-dimensional graphics and present them, which can provide decision support for managers in the arrangement of audit plans and the direction of audit consultation.