| The internal control of administrative institutions has become the focus of attention of the government and society,The Ministry of Finance in November 2012 and October 2016 promulgated the "administrative institutions internal control standard(Trial)" and "accounting reform and development of the" 13 th Five Year "plan" to promote the construction of the internal control of administrative institutions.The internal control construction of administrative institutions should not only pay attention to and concern,but also need effective supervision.At present,many administrative institutions have set up a financial cloud platform in order to improve their work efficiency,so as to realize the operation of cloud operations,it can generate a large number of business data and financial data.The use of big data technology to implement internal control audit,there will be a data base.Big data audit is a means of auditing using big data technology,which can help auditors to find audit doubts more efficiently.First of all,the basic concepts and characteristics of big data audit of internal audit in administrative institutions under cloud accounting environment are expounded.The status and problems of internal control of H maritime bureau are also analyzed.On this basis,a solution to the problem is designed,and the papper constructs the big data audit framework of internal control of H maritime bureau based on the financial cloud platform,and combed its audit process.The paper uses the semi Markov chain model to describe the internal control of the administrative institution in audit process,and then through the random forest algorithm from the data level the specific implementation of the administrative institutions internal control audit doubt found.Then take H maritime bureau’s assets,budget,revenue and expenditure,capital construction and contract business as an example to analyze the data.Finally,the research conclusions and future prospects are given. |
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