The Research Of Government Data Based Audit Model And Its Application

With the gradual advance of modern information technology in the governmentsector, the traditional government audit is under tremendous impact from computertechnology. At this time,the discovery based on e-government system-Localgovernment data audit mode begins to appear, namely the use of computer tools anddata mining technology, a comprehensive examination of the audited unit of economicactivity,give full play to the role of audit oversight.Government audit model has undergone three stages:basic accounts, basic andrisk-based auditsystem.The local government audit model appears in the developmentof these three modes and gradually advances.With the advancement of governmentaudit of the immune system theory, computer auditing standards regulation, thetraditional audit approach and government information management,the conditions ofcarrying out the model in the country has matured, and exists four characteristics at thesame time: the audit scope expansion, the idea of systematic audit, audit methodologyintelligent, flexible auditing procedures.In recent years city E audit institutions in theuse of data collection and management audit mode in special fund audit and audittickets garden project achieved good audit results, but in practice, also find that themode also exists four bottlenecks in a lack of basic legal and institutional safeguardsaudit management methods behind, audit implementation processes and institutionalsettings is not perfect, the lack of data.To solve these problems,National audit shouldtake good data auditing model of top design, build a complete audit of the resourcemanagement platform and data-oriented audit model,Establish comprehensive data auditpersonnel and management measures to promote local talent and managementdataauditing model of development.