The Researching On Government Audit Performance Evaluation System Under The Background Of Big-Data

Government auditing institutions has been highly valued by the central government and in 2012,the Davos Economic Forum proposed that using the Big-data to create social benefits and the US government promoted the Big-data strategy to the national level.After that,Big-data swept the world,quickly and fast.It became the mainstream of the economic society.Big-data has been applied in many fields.Then the society entered Big-data era.The audit informatization in our country has entered the stage of the third phase of the “Golden Audit”,and the level of audit informatization has been greatly improved.With the increasingly prominent role of the audit institutions in the national governance system,the performance of government audit is highly valued by the Central government and concerned by the public.The impacts of Big-data on government auditing will eventually be manifested in the form of changes of government audit performance.Therefore,it is necessary to analyze how the government audit institutions behave with the background of Big-data.And based on that,constructs an evaluation model in order to make a fair evaluation of its annual work.On the basis of the research achievement reached by domestic and foreign scholars,listing the evaluation indicators firstly,which set by scholars.Second Merge similar indicators at the same time.And then analyze the impact of Big-data on government auditing and the current audit policy in China.Due to these factors above,modifying the evaluation indicators or establishing new indicators.Following the idea of the Balance Score Card,divide the indicators into four groups and form the initial index system.Then,screen indicators by utilizing the principal component analysis,and form the final evaluation index system.The next step is using the analytic hierarchy process to endow different weight for every indicator.With these,the government audit performance evaluation system under the background of Big-data is complete.Finally,taking the C city audit bureau as an example to prove the model is feasible.Compared with the existing research results,there are several innovation possibly in the following aspects: First,it analyzes the relationship between Big-data and government audit.It discusses the impact of Big-data on government audit,and shows that government audit has a reaction on the development of “big data”.Secondly,based on the impact of big data background on government audit performance,the performance evaluation indicators are screened and revised.And the audit time cost,audit coverage etc.factors are taken into considerations.Third,select the standardized model according to the character of the indicators.Quantitative indicators and qualitative indicators are separately standardized.The quantitative indicators are further subdivided into three types,and the subordinates are selected according to their respective characters.However,as the current auditing organizations are still in the exploration stage for the application of information technology such as big-data,just a few successful cases to refer.Some quantitative indicators cannot obtain data,which needs to be revised.