中圖分類號：TP311;F237.2
文獻標識碼：A
DOI:10.19358/j.issn.2097-1788.2023.04.005
引用格式：葉祥，錢鋼.審計領域大數據治理體系研究［J］.網絡安全與數據治理，2023，42（4）：27-32.

Research on big data governance system in audit field

Abstract： Adhering to science and technology to strengthen audit, strengthening audit information construction and data resource analysis and utilization, and improving audit big data governance is the key to enhance audit effectiveness and solve the contradiction between full audit coverage and insufficient audit power. In this paper, it clarifies the sources and status of big data in the audit field, elaborates on four aspects of audit big data governance: related concepts, necessity, value and significance and special features, proposes the main contents and evaluation criteria of audit big data governance system, designs a governance framework and a governance model based on HAO, and clarifies that all stakeholders in the audit field big data ecosystem should collaborate in governance to improve governance efficiency and quality. The study can provide references and implications for audit organizations at the strategic level, management level, implementation level and tool level.

Key words : audit domain; big data governance; governance model; collaborative governance