数据合规审计的实践向度与风险因应——一个概念建构的分析框架及其考证
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国家社会科学基金项目(25XGL003);审计署重点科研项目(24SJ03003);西北政法大学省部级科研机构科研项目(SJJG202409)


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    摘要:

    数据合规审计作为新时代数字经济高质量发展的重要支撑,其核心在于通过对数据合规开展审计,推动数据全生命周期循环治理体系的建设。以“源头采集-存储传输-处理使用-销毁归档”的数据全生命周期为主线,构建数据合规审计的理论分析框架。在系统阐释其概念建构与实践向度的基础上,提出数据合规审计风险因应的四条路径:以数据地图追溯破解数据源头与采集的合规风险,将被动审计升级为主动与持续的闭环监督;以分级授权制度筑牢数据存储与传输的合规防线,实现风险的持续管控;以日志存证系统规范数据处理与使用的合规路径,将静态合规检查转化为动态技术性监督;以自动化管理平台加固数据归档与销毁的合规屏障,实现对数据全生命周期末端的实质性验证。

    Abstract:

    As an important support for the high-quality development of the digital economy in the new era, data compliance auditing focuses on conducting audits on data compliance to establish a cyclic governance system for the entire data lifecycle. This article takes the data lifecycle of ‘source collection—storage and transmission—processing and usage—destruction and archiving’ as the main thread, constructing a theoretical analytical framework for data compliance auditing. Based on a systematic explanation of its conceptual construction and practical dimensions, this article proposes four approaches to address data compliance audit risks: tracing data sources and collection compliance risks through a data map to upgrade passive auditing to active and continuous closed-loop supervision; strengthening the compliance defense of data storage and transmission through a graded authorization system to achieve continuous risk management; standardizing the compliance path of data processing and usage through a log evidence system to transform static compliance checks into dynamic technical supervision; and reinforcing the compliance barrier of data archiving and destruction through an automated management platform to achieve substantive verification at the end of the data lifecycle.

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徐京平,朱沛雯.数据合规审计的实践向度与风险因应——一个概念建构的分析框架及其考证[J].审计与经济研究,2026,41(4):30-41

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  • 在线发布日期: 2026-07-19
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