Big Data Technology Application Research In The Audit Practice

At present,China's economic development has entered a new normal of information technology,the State Council of the audit work for a higher position,state audit should take the initiative to adapt to the new situation and develop new ideas,and vigorously promote the concept of innovation audit,the audit system innovation,innovation and audit content audit mode innovation,efforts to promote the transformation and upgrading of the audit work.Efforts by Big Data technologies to achieve full coverage of audits to ensure that the province during the "Thirteen Five" auditing information technology ideas smoothly.In this paper,taking the literature,interviews,comparative analysis and empirical analysis,drawing on the advanced experience,combined with the author practical experience,background first large data model development and carry out the audit conditions set forth,while its connotation define,and then reveals the features and techniques of big data audit model.Second,the empirical analysis by authors involved in the work and learning about the audit program,the audit authority in Hubei Province as an example,showing the application example government audit agency audit model for large data.Again,learn from the advanced concept,put forward Advancing data audit work in practice suggestions and countermeasures,this paper presents a comprehensive big data audit model top design,build,build audit resources to data management platform and big data era is leading audit model,developed a system of rules and mechanisms to improve the work with large data audit-related industries and regulations,the establishment of a comprehensive data audits and personnel management and operation mechanism of coping strategies to promote thinking audit,the audit mode to the new change auditing tools to help achieve a real sense of the full audit coverage.Finally,the prospect of big data technology application in the audit practice,and puts forward some suggestions to promote the development of Big Data technology in Hubei Province.These ideas need to be further tested in future audit practice,revise and improve.