数字技术变革了金融企业的经营模式、服务方式和管理范式，前所未有地提升了企业的经营效率，扩大了金融企业的展业规模，同时，延展了其细分经营领域。金融企业对其经营活动进行的数字化转型在大幅提升其效率的同时，对其内部控制和风险管理也提出了重大挑战，内部审计作为其中的重要一环，也受到相当的冲击。首先，审计对象发生改变，由传统、有限的纸质凭证转为系统内的海量数据，由企业内部数据延伸至企业内外部的海量相关数据，特别是对于拥有巨量规模、业务模式多元且复杂的大型综合金融集团而言，传统的内部审计作业模式日益难以应对企业风险防控的需要，也不满足外部监管对金融机构的要求，需要利用新兴数字科技对审计模式进行改造。经过学术界和实务界的数年探索，数字化审计作业方式初具雏形，但其在实务中的应用模式仍未形成固定范式，并且，数字化审计所需的风险监测预警模型的开发、运维成本很高，也使得其在实务中的应用范围受限。P企业作为国际领先的综合性金融集团，在内部审计数字化实践领域积累了较为丰富的经验，目前，P企业的内部审计数字化转型实践在国内同领域探索实践中处于领先地位，其多年摸索形成的数字化审计转型战略、实践渠道，以及转型落地过程中遇到的困难，以及对应的解决方案可以为同类企业的探索实践提供参考价值。本文围绕内部审计及审计数字化梳理了国内外的基础理论，概述数字技术、内部审计，以及内部审计数字化转型的相关理论和概念，介绍了实施数字化审计所需的技术基础及对应的底层技术。以大型综合性金融集团P企业的内部审计数字化转型作为案例分析，介绍P企业开展数字化审计的思路、实践路径，并以3个具体的审计案例展现数字化审计的开展过程，揭示数字化审计对传统审计作业模式的变革及其对当下风险的应对成效。本文通过分析P企业内部审计数字化转型过程、所遇困难、对困难的根因分析及解决思路的探索，从理论和实践角度研究、探讨企业内部审计数字化转型可行的路径和范式，为后续同类的内部审计数字化转型相关研究提供进一步的思路。
Digital technology changed the business models, the ways of services delivered, and the paradigms of management for big financial firms. It significantly improves the efficiency, expands the scales and diversifies the business. While the digital transformation improved the efficiency, it called out a challenge to internal control and risk management accordingly. As an important part of internal control, internal audit got that shock as well. Firstly, the objective of the audit has changed from traditional and countable vouchers to massive data within the systems, and has been widen from inside to outside of the firm, especially for large diversified financial groups with huge scale and complex business models. Barely can the traditional internal audit operation mode meet the requirements of risk management, nor the standards of external supervision. Therefore, it is necessary to apply these emerging digital technologies to conduct digital internal audit to provide effective internal audit for those firms. After several years of the research and exploration, the digital internal audit operation mode has taken shape, but its applications in practice have not been established so far. Moreover, the high cost of risk monitoring and warning systems for which digital internal audit required also limits the scope in which digital internal audit can be applied. P is a famous financial company in the world and in a leading position in the exploration and practice of internal audit digital transformation. It has accumulated rich experiences in the areas of digital internal audit. The strategy, practices, difficulties and corresponding solutions it has explored can be the reference for the exploration and practice of similar enterprises.This article introduces the basic theoretical concept, summarizing the relevant theories of digital technology, internal audit, and digital transformation of internal audit, to establish a theoretical basis for the specific research. It then describes the technical concepts related to digital transformation. The article makes a specific case study of the digital transformation of internal audit in P, which a big financial firm, introducing the overall strategy and practical path of carrying out digital internal audit, and embodying the process of digital audit with three specific audit cases to present how digital audit responding to the risks. The article also expounds the transformation of digital audit to traditional audit business models, as well as the transformation results. It also introduces the difficulties encountered in the digital transformation of internal audit in P, and proposes solutions through analyzing the root causes of the difficulties and exploring cases at the forefront of the industry. The article studies and discusses the feasible path and paradigm of the digital transformation of internal audit from the perspective of theory and practice, and provides ideas for subsequent similar research.
