（来源：中国改革报） 人工智能还延伸至风险评估领域，神经网络模型分析多源数据，量化关联交易的合规风险，追踪资金流 向以防范利益输送，审计过程变得智能化。人工智能系统自动生成包含偏差分析和优化建议的报告，减 少了人工判断的主观偏差。这一模式将监控从事后补救转变为事中控制，高校治理体系在技术支撑下更 加完善。 转自：中国改革报 □ 范 围 当前，数字化转型的浪潮已全面延伸至高等教育领域，在此情形下，高校财务审计正经历着从传统模式 迈向智能化监督的重大变革。云计算、大数据、人工智能以及区块链等技术逐渐渗透至财务治理范畴， 突破了以往单纯依靠样本抽查以及人工核算的限制，促使审计朝着全覆盖、实时监控的方向不断发展。 这种转型切实提高了审计的精准度与效率，加强了风险防控力度，为高校资源的优化以及可持续发展增 添了新的动力。高校财务审计模式的创新成为顺应时代需求的必然举措，依托技术融合对监督框架给予 重新构建，以此保障财务活动的透明性与合规性。 构建大数据审计平台实现全量数据整合 数字化转型促使高校财务审计从碎片化处理转变为全量数据整合，构建大数据审计平台是这种模式的核 心基础。大数据审计平台依靠统一数据中台架构，把财务、 ...

Group 1 - The core viewpoint emphasizes the importance of enhancing the audit team's capabilities and quality through various measures, aligning with the directives from Henan Province and Hebi City [1] - The audit bureau is committed to integrating audit spirit, innovation, and self-construction to ensure team development resonates with the audit mission, focusing on continuous training and practical exercises [1] - The bureau aims to improve the political judgment, comprehension, and execution abilities of audit personnel through regular training, online reading sessions, and business exchanges [1] Group 2 - The audit bureau actively promotes the development of young audit talents by leveraging experienced leaders and skilled professionals to mentor them [2] - A tailored mentorship program is established for young auditors based on their job roles and personal characteristics, pairing them with high-quality mentors for guidance [2] - Young auditors are encouraged to take initiative in key projects and challenging tasks, fostering their growth and contributing to the efficiency of audit work [2]