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前言在数位科技日新月异,从以往的ERP系统至近期的大数据(BigData)分析,进而最新的金融科技(Fintech)演进下,内部控制制度及内部稽核人员均持续面临各式各样的变革与挑战,唯有不断地因应数位科技环境的变化,改变思维方式,方得以迈入内部稽核新时代的领域中。传统的内部稽核观念必须随时代的演进而变化。在此,提出十项在数位科技下内部稽核人员的新思维,希望藉此提升内部稽核人员的素质。
Preface With the ever-changing digital technologies, the internal control system and internal auditors continue to face various changes and challenges from the previous ERP system to the recent big data analysis and the latest Fintech evolution Only by constantly adapting to changes in the digital technology environment and changing the way of thinking can we move forward into the field of internal audit of a new era. The traditional concept of internal audit must change with the evolution of the times. Here, ten new ideas of internal auditors under digital technology are put forward, hoping to enhance the quality of internal auditors.