大數(shù)據(jù)分析和數(shù)據(jù)分析
在做bpp的題時(shí)做到了這樣兩個(gè)答案
1.大數(shù)據(jù)分析可以用來(lái)尋找數(shù)據(jù)中的模式并分析預(yù)測(cè)風(fēng)險(xiǎn)Mock1 8
2.數(shù)據(jù)分析能幫助審計(jì)師減少工作風(fēng)險(xiǎn)是錯(cuò)的Mock2 50
我感覺(jué)這兩個(gè)相互矛盾了
問(wèn)題來(lái)源：
CHAPTER 9 Control, security and audit
Content 核心考點(diǎn)
1. Internal control systems (??) A
2. Internal audit (???) A&B
3. External audit (???) A&B
4. IT systems security and safety (?) A&B
5. Financial Technology (Fintech) (?) A
u Tested in section A&B, 5-13 marks
李老師
2024-01-09 09:43:12 2329人瀏覽
1是正確的。大數(shù)據(jù)可以幫助尋找數(shù)據(jù)中的模式，如消費(fèi)者購(gòu)買模式分析，從而幫助分析和預(yù)測(cè)風(fēng)險(xiǎn)。
2是錯(cuò)誤的。關(guān)于數(shù)據(jù)分析對(duì)會(huì)計(jì)和審計(jì)工作的影響，教材中的表述是這樣的：
For the accountant and auditor big data and data analytics can increase the effectiveness of their work. Data analytics on big data can assist with the identification, quantification and management of risk.
Predictive analytics helps auditors better target their work on key risks, improving the relevanced audits, for example it can be used by an auditor to find all sales transactions recorded near to g over the materiality level.
The main effect of big data and data analytics on the work of auditors is that their focus is shifting towards validating controls within the accounting software and on interpreting data rather on the verification of transactions and traditional control tests. Big data and data analytics also allow an organisation to improve its effectiveness and efficiency in terms of reducing the amount of time it takes to do accounting and audit work, which in turn reduces fees for clients and provides greater assurance over the work performed.
通過(guò)對(duì)數(shù)據(jù)的分析預(yù)測(cè)可以幫助審計(jì)師識(shí)別量化風(fēng)險(xiǎn)，并針對(duì)關(guān)鍵風(fēng)險(xiǎn)開(kāi)展工作，而不是直接降低風(fēng)險(xiǎn)。
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