重庆理工大学学报2025，Vol.39Issue(10)：67-76,10.DOI:10.3969/j.issn.1674-8425(s).2025.05.007
新质生产力赋能内部审计数智化转型
Empowering the digital transformation of internal audit with new quality productivity
摘要
Abstract
When human society shifts from the information age to the digital age,the new quality productivity with technological innovation as the key is forming a"mutual embedding"with various industries.The advanced technology in the new quality productivity has become a powerful support for the efficient operation and precise insight of internal audit,greatly improving the data processing and analysis capabilities of internal audit,enabling internal audit to identify risks and propose countermeasures more quickly and comprehensively.The proposal of new quality productivity provides rich theoretical basis and practical significance for the digital transformation of internal audit in China.Based on the connotation of new quality productivity and digital transformation of internal audit,this article summarizes the theoretical logic and operational mechanism of new quality productivity empowering the digital transformation of internal audit,and provides new directions for the high-quality development of internal audit.关键词
新质生产力/内部审计/数智化转型Key words
new quality productivity/internal audit/digitalization transformation分类
管理科学引用本文复制引用
刘雷,孙智睿,刘沁之..新质生产力赋能内部审计数智化转型[J].重庆理工大学学报,2025,39(10):67-76,10.基金项目
教育部人文社科研究规划基金项目"智慧审计驱动更高水平全民健身公共服务绩效提升研究"(23YJA890039) （23YJA890039）
