With the rapid development of digital economy

the digital transformation of enterprises has become an irreversible trend of the times. The wide application of emerging technologies such as cloud computing

big data and artificial intelligence has changed the business model of enterprises. In this context

audit work is undergoing profound changes from manual sampling to full data analysis

from regular inspection to real-time monitoring

from single financial audit to multi-dimensional risk management. The audit object has expanded from structured financial data to unstructured business data

and the audit method has changed from manual judgment to intelligent analysis

which makes the relatively independent internal audit and external financial audit have the pressure of transformation and upgrading

and also creates new possibilities for the collaborative governance of the two.