The Construction and Implementation Path of the Audit System for Quality Control in the Big Data Era
Download PDF


Big data
Quality control
Audit system



Submitted : 2023-11-22
Accepted : 2023-12-07
Published : 2023-12-22


In the era of big data, the construction and implementation of a quality control audit system are particularly crucial. This article delves into the impact of big data technology on quality control auditing, establishes a quality control auditing system in the big data era, and elucidates the pathway to realizing this system. Through the application of big data technology to quality control audits, there is an enhancement in audit efficiency, the attainment of more accurate risk assessment, and the provision of robust support for the sustainable development of enterprises.


Zhang X, 2022, Discussing the Quality Control and Evaluation of Internal Auditing of State-Owned Enterprises under the New Situation. Business News, 2022(22): 160–163.

Huan Q, Liu L, 2022, Construction and Implementation Path of Quality Control Audit System in the Big Data Era. Shanghai Business, 2022(9): 99–101.

Zhu J, Tang X, Liu B, 2022, Exploring the Standardization Path of Audit On-Site Quality Control Based on the Lean Quality Management Model – Taking the Audit Practice in Huzhou, Zhejiang as an Example. Financial Supervision, 2022(16): 77–82.

Zhang Y, 2022, Discussion on the Reconstruction Strategy of Enterprise Internal Audit Quality Control System under the Background of Deep Reform. Enterprise Reform and Management, 2022(1): 138–140.

Cai Z, 2021, Research on Audit Quality Control of Accounting Firms Based on PDCA. Business Accounting, 2021(23): 66–68.

Chen Q, Zhou H, 2021, Research on Internal Audit Quality Control Based on the 5M1E Perspective-Taking Deli Group as an Example. Accounting Communications, 2021(17): 130–133.