Research On The Application Of Big Data Technology In The Economic Responsibility Audit For State Owned Enterprise Leaders

The coming era of big data has resulted in great changes in audit environment of the economic responsibility audit for leaders of state owned enterprises.Compared with the past,the audit data is exponentially increasing,and the data types are more diverse.As a special audit system in China,the economic responsibility audit of leaders of state-owned enterprises has been on the right track after years of development.In addition,it plays an important role in strengthening the management of enterprises,promoting the compliance of leaders with the law and the prevention of corruption.However,with the development of state-own enterprise and the improvement of the information level,the traditional economic responsibility audit techniques in the face of Big Data have many defects,such as the shortage of auditors,limited audit scope and so on,and it not only causes the bad audit effect and low efficiency,but fails to supervise and prevent corruption of the leaders.Therefore,based on its deficiencies,the introduction of Big Data audit technology can solve those problems,which is a great practical significance for the Audit Office to carry out the audit of economic responsibility of the state-owned enterprise leaders.First of all,through using the literature analysis,this paper carries on the analysis and research on the related concepts and theories of the Big Data and the state-owned enterprise leaders' economic responsibility audit.Secondly,through using the comparative analysis,this paper analyzes the influence and change of the Big Data technology on the economic responsibility of the state-owned enterprise leaders from the audit mode,the audit scope and the audit method.And from the perspective of theory and environment,the paper analyzes the feasibility of the application of big data technology in economic responsibility audit.Finally,using the method of case analysis,this paper introduces the application of big data technology in the economic responsibility audit of SY group leaders.Through the big data technology in the application of economic responsibility audit,the paper found that big data technology has obvious advantages compared with the traditional economic responsibility audit technology in optimizing audit structure,improving audit efficiency and finding hidden problems.The major conclusions of this study are following: 1)Compared with the traditional model of economic responsibility audit,the audit model of big data makes the economic responsibility audit more efficient and effective,and can play the role of the audit department.2)Due to the improvement of data audit mode,optimize the audit process,and audit technology,big data audit has been greatly expanded to achieve a comprehensive sampling,so as to achieve the requirements of the country's " audit full coverage".3)The audit practice shows that the application of big data in the economic responsibility audit of leaders of state owned enterprises still exist such as separation of “technology” and “system”,lack of professional talents to the economic responsibility audit and other aspects of the limitations of using big data technologies.Based on the system construction,personnel training and system construction,this paper proposed the strategy of improving the big data technology in the economic responsibility audit of the state-owned enterprise leaders.