Abstract

At present, the world is stepping into the era of big data. Big data is also changing our lives and influencing our way of life and work imperceptibly. Enterprises are also gradually influenced and changed in this era of big data. Internal audit is one of the key components of enterprise value chain management. In the era of big data, the past management concepts and methods have been unable to meet the needs of today’s era. Therefore, the reform of internal audit is imperative. Firstly, this article analyzes the development direction of auditing under the use of big data technology. Then, some questions were raised. Finally, some suggestions were made.

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