デジタル監査人材が監査のデジタル化と検出リスクに与える影響
Lijun Liang1, Tongxin Dai2, Litong Cui2
1School of Business, Beijing Information Science & Technology University, No. 55, Taihang Road, Changping District, Beijing, 102206, China. lianglijunuse@bistu.edu.cn.
Scientific reports
|August 25, 2025
まとめ
適切なデジタル監査人材は,監査のデジタル化を強化することで,検出リスクを大幅に軽減します. しかし,デジタル化だけではリスクが増加し,その影響は監査機関の規模によって異なります.
科学分野:
- 監査と会計
- 情報システム
- リスク管理
背景:
- デジタル・トランスフォーメーションは 監査を含む業界を 変えてきています
- デジタル監査人材が検出リスクを軽減する役割については,さらなる調査が必要である.
- 才能,デジタル化,リスクの相互作用を理解することは,現代の監査慣行にとって極めて重要です.
研究 の 目的:
- デジタル監査人材の充足が検出リスクに影響を与えるか,どのように影響を与えるかを検討する.
- この関係における監査デジタル化の仲介的役割を調査する.
- 異なる規模の監査機関におけるこの効果の異質性を分析する.
主な方法:
- 中国公認会計士協会 (2020-2022) のデータを用いた経験的分析.
- デジタル監査人材と監査デジタル化の検出リスクへの影響を評価するための統計モデリング
- 監査機関の規模による抑制効果の検討
主要な成果:
- デジタル監査人材の充足は 検出のリスクを大幅に軽減します
- デジタル監査の才能は 監査のデジタル化に ポジティブな影響を及ぼしますが デジタル化自体が 検出のリスクを高める可能性があります
- デジタル監査人材と検出リスクの関係は,異なる規模の監査機関によって大きく異なっています.
結論:
- デジタル監査人材は監査のデジタル化の中で検出リスクを軽減する重要な要因です.
- 監査機関は,デジタル人材を効果的に活用するために,その規模を考慮してカスタマイズされた戦略が必要です.
- 発見は,人材,技術,リスク伝達経路を詳細に説明することによって,リソースベースのビューに貢献します.
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