作为改进内部审计流程工具的数据分析实施模型。
Implementation model of data analytics as a tool for improving internal audit processes.
作者信息
Álvarez-Foronda Rubén, De-Pablos-Heredero Carmen, Rodríguez-Sánchez José-Luis
机构信息
Departamento de Economía de la Empresa (ADO), Economía Aplicada II y Fundamentos del Análisis Económico, Facultad de Ciencias de la Economía y de la Empresa, Universidad Rey Juan Carlos, Madrid, Spain.
出版信息
Front Psychol. 2023 Feb 10;14:1140972. doi: 10.3389/fpsyg.2023.1140972. eCollection 2023.
INTRODUCTION
The aim of this article is to understand the importance of internal audit departments todays-part of corporate governance and guardian of the organisation's culture and climate-, as well as the opportunities that new technologies offer to increase their effectiveness and efficiency.
METHODS
To this end, based on an exhaustive review of the literature, the concepts of internal audit and data analytics are related, and a framework is proposed for the implementation of a technology of these characteristics in an internal audit department.
RESULTS
The results of the research show that those companies that invest resources in readapting their processes to technological change are likely to obtain better results than those organisations that keep their management procedures obsolete.
DISCUSSION
Based on these results, it is concluded that there is a need to consider technological change in internal audit departments, specifically data analytics, to increase the effectiveness and efficiency of audit processes.
引言
本文旨在理解内部审计部门在当今作为公司治理一部分以及组织文化与氛围守护者的重要性，以及新技术为提高其有效性和效率所带来的机遇。
方法
为此，在对文献进行详尽回顾的基础上，将内部审计和数据分析的概念联系起来，并提出了一个在内部审计部门实施具有这些特征技术的框架。
结果
研究结果表明，那些投入资源使流程适应技术变革的公司可能比那些管理程序过时的组织取得更好的成果。
讨论
基于这些结果，得出结论认为有必要在内部审计部门考虑技术变革，特别是数据分析，以提高审计流程的有效性和效率。
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