数据资产审计流程设计
Data Asset Audit Process Design

数字经济的快速发展和转型的快速演进，数据已经作为驱动创新发展的重要生产要素，现阶段如何通过设计合理的数据资产审计流程迫在眉睫。数据资产比以往实体资产更具复杂性，本文从数据资产审计要点和挑战点出发，将审计资产流程划分为审计准备阶段、审计实施阶段和审计报告阶段。最后针对数据资产特性和目前现状提出思考和建议，为数据资产审计提供实践指导加快数字转型提供相关参考。
With the rapid development of the digital economy and the rapid evolution of transformation, data has been used as an important production factor to drive the development of innovation, and at this stage how to audit the data assets through the design of a reasonable data asset audit process is imminent. Data assets are more complex than previous physical assets, this paper starts from the key points and challenge points of data asset audit, and divides the audit asset process into audit preparation stage, audit implementation stage and audit report stage. Finally, it puts forward thoughts and suggestions on the characteristics of data assets and the current status quo to provide practical guidance for data asset auditing and accelerate the digital transformation to provide relevant references.