A Research On The Implementation Of Full Audit Coverage In Hunan Using Big Data Technique

Full audit coverage is the contemporary requirement by the Party Central Committee and the State Department for national governance perfection,and forms the key point of national audit.With the increasing demand for audit supervision and yet limited auditing resources and workforces,such social contradictions begin to appear.Since it is hard to realized full audit coverage solely based on traditional auditing methods,how to implement audit full coverage in auditing department is currently an important topic.This study investigates the implementation methods of full audit coverage in Hunan Province via big data technique.The first chapter introduces basic theory knowledge related to national audit,full audit coverage,and big data technique.It analyzes the necessity and feasibility of full coverage in Hunan by big data technique and sets forth three possible routes for promoting full audit coverage with big data.Then this theses assesses the current status quo of national audit coverage and existing problems of full coverage in Hunan by incorporating the real situations in Hunan.Through exploring more in-depth causes,the existing problems are summarized as follows:the incomplete laws and regulations,the backward audit methods,the audit organization management that cannot fulfill full coverage requirements,and the quality of auditing work force that is not in accord with the requirements of audit development.This study points out possible solutions to current problems:The audit in Hunan should improve the way of auditing work,and realize an in-depth,priority-oriented,step-by-step,and effective full coverage using big data techniques.This analysis absorbs the advanced experience from home and abroad on promoting full coverage via big data and provides the suggestions on full audit coverage in Hunan.More specifically these suggestions includes creating the sound environment for realizing full coverage by big data,establishing provincial wide big data auditing mode to implement full coverage,establishing the way of organization that is well suited to full audit coverage and finally training high quality audit staffs that is in line with full coverage requirement.