The Study On The Aggregation And Dispersion Of Audit Data Based On Cloud Environment And Big

In recent years,with the escalating degree of digitalization in fiscal and taxation besides some major industries such as financial and petrochemical,the amount of audit data that state audit obtained,the depth and breadth of audit content plus the frequency of audit have all increased substantially.Audit data are also presented featuring in large quantities,complicated structure,dispersive sources and so on.Thus,how to aggregate the heterogeneous,distributed and dynamic audit big data,to share and cooperate through data dispersion are the key issues which should be addressed.As a resource in which audit data are collected,processed storage,transmitted and shared,data center is an important platform for data aggregation and dispersion.But,currently,the data center is normally regulated as provincial and municipal fragmentation,therefore makes data processing regional and difficult to achieve data integration,sharing and interoperability between audit institutions and ministries.That is not conducive to aggregate and disperse smoothly under the big data environment.In order to make "immune system" fully functioned,to achieve government modernization,state audit should follow the trend of information technology and adopt advanced technology to coordinate and organize national data centers to enhance data flow efficiency via aggregation and dispersion.This article is based on data flow perspective and proposed to integrate the whole audit data centers,and builded the audit big data resource pool that seted national,provincial and municipal.Meanwhile,using current efficient data processing technology-"cloud computing" as a vector for the audit big data platform.This paper adopted normative research method,introduced the research background and significance,summarized restated and investigated into studies at home and abroad.Then this paper introduced the theoretical basis,including the governance theory,the immune system theory and the resource allocation theory,platform construction involved cloud computing,data mining and visualization technology,as well as the definition of audit data and the concept of the data stream.Secondly,by analyzing the status of current national audit data center,this paper found that the utilization of audit data have some defeats:large maintenance low sharing degree,limited storage capacity and pale data value mining.Facing the new information technology to promote the modernization of national governance challenges,this paper also put forwarded a theoretical framework module of cloud big data platform to meet those new demands based on the national audit reality.Then,this paper analyzed data dispersion and aggregation under the framework of the audit data environment,put forwarded theories concerning the proposed data aggregation standard system,building data dispersion and safety regulatory system,and also introduced data mining and the application of visualization technology in the audit data flow.Finally,in order to realize the function of the large data center platform,this paper puts forward perfect auditing solutions on the development of large data cloud environment,included the building of big data audit cloud platform for the realization of the audit function of big data,the strengthening of audit information technology ability,and paying more attention to the data security management issues.The main contribution of this paper are as follows:Firstly,introduced the theory of big data in the process of building national audit information:ization,expanded the connotation of audit data,and,to a certain extent,enrich the theoretical system of audit informationization,and conforms to the development trend of audit informationization.Secondly,from the perspective of national governance needs,this paper discusses and designs a theoretical framework of audit big data platform,to achieve audit value of data mining and visualization,to innovation audit model,enhance audit capacity,quality and efficiency,expand the breadth and depth of the audit supervision thus to provide new ideas.Thirdly,from aggregation and dispersion of audit data,this article also analyzed how to promote the use of audit big data,and provide a new perspective for the study of state audit base on big data.