Government Special Funds Audit Investigation Research Based On Big Data

Information economy developing at a high speed leading to great changes in people's daily life,working,studying,thinking mode etc.,information technology is also permeating to each corners of the audit accordingly.As the changing of the forms of auditing objects,the expansion of scope of the audit and the changing of audit data source,traditional audit based on financial revenue and expenditure facing the challenges from big data.As a result of the informatization of audit object,audit institutions must make large adjustment on the basis of the original audit,applying big data to government audit actively,going the way of audit informatization,adapting to the era of information economy better,working on audit "immune system" function perfectly.The status of big agricultural country do not get change with economic changes,the CPC central committee and the State Council keep a watchful eye on three issues of agriculture,the countryside and farmers.Items about agriculture are issued in "No 1 Central Document" for seven years.Government reinforcing the investment on agricultural constantly,project types become more and more complex,agricultural capital covers more and more widely,the amount of agriculture funds increasing.Financial problems,the quality of the project,bidding and building management generate from the agricultural funds should be audit on its economical,efficiency and effectiveness.The audit result could help us to develop agriculture faster,construct rural better.And for audit work,the application of big data is the direction and future for audit development.How to reasonable use the supplied effective data of various departments to innovate audit idea,expand audit methods,improve the efficiency of audit,auditors should break the routine and be courage to practice.They should integration the big data collected from most departments,and applied into the project of the audit process.This paper has studied a large amount of existing literature,sorting out the inevitable trend of big data supplied to government special funds audit investigation.It briefly explains the conception and characteristic of big data,government audit and government special funds audit investigation.It also analysis the implementation process and application status of big data supplied to government special funds audit investigation.It explores the future development of big data supplied to government audit investigation.On this basis,this paper uses the special audit case which is the general subsidies for agricultural funds and direct subsidies to grain producers 2013-2014 in C City.It analysis the process of big data supplied to government special funds audit sort out the advantages of big data combined with audit which brings to the agricultural funds audit.It also put forward some implementing methods of solving the problem which still exist.Finally on the basis of basic information that big data used in C city,this paper puts forward existing problems and enrich the audit ways.The article's innovations include two points: first,it enrich audit ways.Traditional audit method could not meet the requirements of government special audit.So the raise of big data audit make auditors proceed special funds audit efficient and accurate.Second,this paper start with audit investigation case of general subsidies for agricultural funds and direct subsidies to grain producers 2013-2014 in C city when stating the possible problems that big data in practical application.