Research On Government Auditing Methods Under The Bcakgroud Of Big Data

Due to the explosive growth of internal and external data of enterprises and institutions,the contradiction between the limited resources of auditing and the information of the audited entities has become increasingly prominent.As national governance enters a new phase,higher requirements for full audit coverage are proposed for government audits.Big data provides an important way for audits to alleviate the above contradictions and achieve the full coverage of audits.The introduction of the big data concept has caused important changes in the audit object,requiring more use of the data analysis method in the audit process,and also changing the original audit work stage and the objectives of each stage.These changes make it impossible for auditors to use only the traditional auditing methods,and to introduce new auditing methods based on new changes in auditing,so as to achieve the combination of big data and auditing,and achieve the goal of full audit coverage.Firstly,the paper introduces the research status of data analysis,auditing mode under the background of big data,auditing methods and auditing environment construction under the background of big data,and expounds the relevant theoretical basis of modern system theory and information theory as well as big data and auditing methods.Key concepts provide a theoretical basis for analyzing audit methods in the context of big data.Secondly,explaining the necessity of innovative auditing methods in the context of big data by expounding the necessity of auditing method innovation in the context of big data and discussing the positive role of innovative auditing methods in the context of big data.Thirdly,This paper selects the audit project of Hubei Province's housing security project in which the big data technology carry out the audit of the housing security project and achieved outstanding results.The paper also selects he first batch of Shenzhen audit practice cases using big data technology to carry out integrated auditing of budget departments at the same level in China.The paper selects Wuxi Municipal Internet of Things Industry Support Special Fund with a distinctive data-based audit.Through the analysis of the case,explore the auditing methods used in the case and the common features of the auditing methods used in the three auditing projects.Fourthly,based on the theory of modern system theory,this paper takes the audit work stage as the starting point of the research on audit method,including data collection,data screening,data mining,data verification,audit confirmation,report writing and audit supervision.Based on the Noise theory of Information theory,the big data technology was introduced into the audit,and a specific auditing technology method related to data analysis was formed.Finally,this paper discusses the environmental construction needed to use the audit method to carry out audit work in the context of big data from the aspects of audit work environment construction,government database construction,audit theory and practice innovation construction and big data review personnel construction in the context of big data.The main points of this paper:?The application of big data to auditing requires the use of auditing methods suitable for big data,so as to improve the cost-effectiveness of auditing and achieve the goal of full coverage of auditing;?Design audit methods based on the audit stage;?To give full play to the role of auditing methods in the context of big data must design an auditing environment that meets the needs of auditing methods in the context of big data.The innovation of this article.?Based on information theory,introduce data analysis technology into specific audit methods.?Secondly,based on the viewpoint of modern system theory,the reconstruction of the audit work phase is related to the change of the audit method.According to the classification of the audit work process,the audit method is used to make the use of the audit method more clear,and the audit method obtained is more in line with the audit work need.