Research On The Government Audit Model Based On The Big Data Environment

The government audit model is the audit organization form,the audit strategy and the audit technical means which the government audit office takes in order to realize the audit goal.According to the different core orientation,the development of the audit evidence model has experienced three stages:the accounts based audit approach,the internal control system based audit approach and risk-oriented audit approach.In recent years,big data in the field of social and national governance has achieved widespread application,with monitoring targets’ degree of information technology continues to improve,the audit environment will be affected by the big data environment.Therefore,it is a new direction for the development of the government audit mode to improve the existing government audit model with the influence factors of the big data environment.This paper is based on the analysis of the current situation and the bottleneck of the government audit model,combining the application of big data and audit practice,to build a government audit model to adapt to the big data environment.The general idea of the article is "literature review-related theory-current situation analysis-Model Construction-case study".Based on the review of relevant research results in the field of government audit,First of all,this paper gives an overview of the big data environment,the quality of accounting information,the audit immune system,the government audit model,data mining and other related theories,and lays the foundation for the construction of the government audit mode adapting to the big data environment.Secondly,the paper analyzes the current situation of government audit mode and the bottleneck of restricting it in the big data environment.In this part,the author analyzes the four aspects of audit scope,audit organization,audit method and audit management.Through the analysis of the current situation,the paper constructs the government audit mode to adapt to the big data environment from four aspects:the audit organization and management mode,the audit method system,the data management and the audit results management.Finally,taking the audit of public hospitals in N city as an example,the effectiveness of the improved model is verified in all aspects.This paper closely linked to the characteristics of big data environment and the transformation of government audit functions.The improvement of all aspects of government audit mode has been proved with the audit practice,so as to improve the level of government audit,to better fulfill the functions of the audit.