Jianchu Sun, Guangcai Jiang

（School of Economics and Management, Civil Aviation University of China）

Abstract：

Big data technology is not only an environmental constraint variable for internal audit innovation in universities, but also a driving factor for the process of audit informatization. The integration and development of big data technology and internal audit in universities is an important manifestation of achieving the strategic goal of informationization construction of internal audit in universities. It is also an inevitable requirement for improving the quality and efficiency of internal audit in universities, and a practical need to promote full coverage of internal audit in universities. The integration of big data technology into internal auditing in universities requires addressing key issues such as concepts, methods, and approaches, and starting from strengthening internal control evaluation, enhancing audit implementation, implementing audit reports, and tracking audits to form a joint force, fully leveraging the functions of audit supervision, management, and service, and continuously improving the effectiveness of audit governance.

Key Words：

big data technology; internal audit of universities; integrated development