Research On The Follow-up Audit Of The Affordable Housing Project Based On Big Data Technology

Liu Jiayi,former Auditor-General of the National Audit Office,pointed out that the focus of China's current state audit is to strengthen the follow-up audit of the implementation of major central government policy measures and strengthen the audit of social construction with a focus on democracy.Affected by this,various experts and scholars have increasingly researched the follow-up audit of affordable housing projects.The research content mainly focuses on the content,methods,existing problems and countermeasures of the follow-up audit of the affordable housing project.However,due to the characteristics of large amount of funds,wide coverage,long implementation period and many kinds of security objects,the traditional audit can not meet the needs of a more comprehensive review of the affordable housing project.There is a lack of guidance on how to improve the quality of follow-up audit in practice.Therefore,this paper proposes to study the follow-up audit of affordable housing projects in combination with big data technology.For the follow-up audit research of the affordable housing project based on big data technology,this paper mainly collects the relevant data and information of the follow-up audit project of the affordable housing project in D District of Chongqing,and uses literature research method and case analysis method to implement the following research procedures.Firstly,by reading a large number of relevant domestic and foreign literature,this paper makes a detailed analysis of the research status of the research on the affordable housing project follow-up audit and big data audit.Secondly,through reading relevant theoretical research and combining with the relevant experience of auditors in actual work,it sums up the problems and reasons of follow-up audit of the affordable housing project based on big data technology.Then,combined with the case of the follow-up audit of the affordable housing project in D District of Chongqing,from the basic situation of the affordable housing project in D District,the audit plan,the implementation process,the role of the big data technology in the follow-up audit of D District affordable housing project and its problems to analyse.Among them,the implementation process separately elaborates the specific practice of applying big data technology in the follow-up audit of the D District affordable housing project from the aspects of data collection,data processing,data analysis,the implementation of doubt and audit report stage.Finally,according to the analysis of the problems and reasons existing in the follow-up audit of affordable housing projects based on big data technology,the corresponding suggestions are put forward.Compared with the existing research,the difference of this research lies in the use of the latest audit case,combined with big data technology to conduct follow-up audit of the affordable housing project,which can improve the efficiency and effectiveness of the follow-up audit of the affordable housing project to a certain extent,provide suggestions for the practitioners of the same industry,and also provide a new reference point for the further research in this field.