Research On Audit Big Data Acquisition And Application Based On Web Crawler Technology

The 19 th National Congress of the Communist Party of China put forward higher requirements for auditing supervision.It is necessary to establish a centralized,unified,comprehensive and authoritative and efficient auditing and supervision system.National auditing should adapt to the new era,new requirements,and new deployments,and timely reflect and reveal new problems,new situations and new trends in various fields of economic and social affairs,and create a new situation in the development of the audit industry.However,with the emergence of new technologies such as big data,artificial intelligence and blockchain,new challenges have been raised for the development of audit work.In the era of big data,traditional auditing techniques are difficult to meet the requirements of modern auditing.It is urgent for auditors to change their thinking,innovate auditing techniques and methods,use big data thinking and technical methods,and expand the scope of auditing and comparative analysis of internal and external related data,to find audit findings and look for audit trails.In the big data auditing environment,auditing electronic data is in the "core position" in the audit process.Its integrity,consistency and effectiveness are the basis of big data audit analysis,the key to discovering audit problems and clues;It is important to be able to collect complete,consistent,and valid audit electronic data.At present,audit electronic data collection mainly comes from two aspects: on the one hand,it is provided by the audited unit,and its reliability and authenticity are unknown.On the other hand,the supporting data from other sources,such as data from the competent authorities at the above level,shared data by other relevant units,and public data on the Internet.It is easy to get ahead,and the latter is often overlooked.Especially in the Internet web pages,a valid data set with free public access is hidden,which can play an important role in the audit work.Therefore,this paper proposes a method for auditing big data collection based on web crawler technology.The method is aimed at the current multi-dimensional auditing electronic data collection problem.From the perspective of practical application,it can automatically define semantic texts according to the auditing business content,automatically collect audit-related data,and can be integrated with cleaning and storage,to find audit problems and clues to make up for the lack of data in the audit process,the quality is not high,increase the integrity of its audit data,and improve the efficiency of big data audit.In order to verify the effectiveness of this method,this paper takes the energy-saving and environmental protection key special fund audit as an example,and demonstrates the feasibility of the audit big data collection and analysis method based on web crawler technology through the application of web crawler technology in the audit of energy-saving and environmental protection key special funds.And combined with the case to summarize,the research results provide a research method for future big data audit.The main contributions of this paper are:(1)summarizing the current status of auditing big data collection and many existing problems;(2)generalizing and summarizing the research on web crawler technology;(3)in the basis of the first two items In this paper,the method of auditing big data collection and analysis based on web crawler technology is proposed,including the method of auditing big data collection and analysis based on custom universal web crawler technology and the method of audit big data collection and analysis based on focused web crawler technology.(4)Demonstrate the feasibility and practicability of the application of web crawler technology in audit projects with specific cases.