Case Study On Budget Implementation Audit Of C District

With the development of information technology,the era of big data has arrived.In business,technology,economics and other fields,decision-making will not only be based on experience and intuition,but also on data and analysis.In the big data environment of the auditees,big data analysis,cloud computing and blockchain technology give new opportunities and challenges to auditing.The disadvantages of traditional means of budget implementation audit are incomplete audit coverage,low work efficiency and poor pre-warning and in-control effects.However,auditors can improve audit efficiency and quality by using big data auditing method.At present,many auditing bodies are trying to use big data auditing method to conduct budget implementation audit,which can expands the breadth and depth of auditing supervision and is very important to promote the development of audit informatization in China.This paper mainly uses the method of case analysis to study the budget implementation audit of C district.Firstly,this paper introduces the audit processes and results of the budget implementation audit of C district using the big data audit method.Secondly,it analyzes the positive effects and existing problems of the budget implementation audit of C district.Finally,this research gives corresponding suggestions to the previous problems.This research found that the positive effects of the budget implementation audit of C district include reduction of audit risk,improvement of audit efficiency,the innovation of combined audit model of on-site audit and off-site audit and outstandingly significant audit areas.The existing problems include poor quality of data collection,unsatisfactory effect of data analysis,lack of versatile auditors and the imperfection of big data policies and regulations.In order to solve these problems,this paper puts forward suggestions on establishing a unified and standardized data management platform,establishing long-term attention and analysis mechanism on data,establishing a perfect versatile auditors' training mechanism and accelerating the introduction of laws and regulations related to the implementation of big data audit.