Author(s)

Lu Wenming ¹

Affiliation(s)

¹ Audit Office of Yangtze University, Jingzhou, Hubei, 434000, China

Corresponding Author

Lu Wenming

ABSTRACT

This dissertation commences from the background and significance of digital audit, dissecting the new challenges of the digital transformation of internal audit. It thoroughly analyses the new characteristics of digital audit in the context of big data, including informatization of audit methods, full quantification of audit samples, diversification of audit verification, and the proactive positioning of audit checkpoints. A preliminary analysis explores the application of technologies such as Excel, Python, SQL statement analysis, visualization, BI tools, unstructured data conversion, robotic process automation, machine learning, web crawling, and knowledge graph in digital auditing. The dissertation anticipates the development prospects and future of digital auditing.

KEYWORDS

Digital Audit; Internal Audit; Essence; Technology

CITE THIS PAPER

Lu Wenming, The Preliminary Analysis of Pathways and Technologies in Digital Audit Transformation. Accounting, Auditing and Finance (2024) Vol. 5: 1-7. DOI: http://dx.doi.org/10.23977/accaf.2024.050201.

REFERENCES

[1] Qi Yudong, Xiao Xu. Enterprise Management Transformation in the Digital Economy Era [J]. Management World, 2020(6): 135-152.
[2] Fedyk A, Hodson J, Khimich N, et al. Is artificial intelligence improving the audit process? [J]. Review of Accounting Studies, 2022, 27(3): 938-985.
[3] Shi Purun, Cao Jiaying. Research on the Construction Path of Digital Audit System in the Post-pandemic Era [J]. China Certified Public Accountant, 2021(4): 82-83.
[4] Lu Qingfang, Yan Wannian, Wang Kaiyi, Hu Youliang. Ideas and Explorations of Intelligent Auditing—Based on the Structure of Legal Regulations [J]. Audit Research, 2018(1): 28-34.
[5] Yan Yue. Future Development Trends of Digital Auditing in China[J]. Enterprise Reform and Management, 2016(8):127.

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