| At present,the continuous development and progress of big data technology has gradually promoted the social development to a new stage,and promoted the transformation of government auditing methods,and even the transformation of traditional auditing ideas.Countries major policies and measures to implement tracking audit began in August 2014,since then,the organization national audit institutions continue to track audit all localities and departments to carry out the central policy measures and the effect,pay close attention to play three big battle,supply side structural reforms,"pipes" propulsion,camp change implementation of major projects,be born,financial services,real economy,etc.,to promote steady growth,promoting the reform,restructuring,livelihood and risk prevention and policy to carry out the track audit made good development,effectively improve the development quality and promote efficiency,For the realization of the party central committee and the state council's major decisions and arrangements and the implementation of policy measures to provide a strong guarantee.In the policy to carry out the follow-up auditing,as a result of policy to carry out the follow-up auditing workload big,heavy task,thus introducing large data audit technology can make up for the traditional audit mode of audit resources,limited scope of the audit,but the big data environment policy to carry out the track of development and improvement of the audit also has many deficiencies,to promote the policy implementation should be with the optimization of a variety of security measures,such as build appropriate development of macro policy environment,the use of big data audit technology to carry out the audit tracking platform,and so on,to accelerate realizing a complete coverage of the audit,promote the development of policy implementation tracking audit quality,We will effectively play the supervisory role of auditing.Based on the theory of public fiduciary responsibility,the government bears the corresponding fiduciary responsibility for the management and use of public resources.Therefore,the targeted poverty alleviation audit is carried out on this basis,and it also sublimates the follow-up audit of policy implementation.Through the specific case B county accurate audit for poverty alleviation,according to the case of large precise data environment deficiencies existing in the audit for poverty alleviation,pointed out that in this case there is still a precise information data acquisition for poverty alleviation lags the audit goal,audit scope determine demand more likely random rely on empirical,resource allocation efficiency is not high,policy to carry out the audit tracking problem such as intervention time is difficult to define,a further analysis of the causes is the lack of the use of big data audit technology,it is failing to architecture policy to carry out the audit tracking information platform,three is the lack of evaluation about the quality of the audit results.In order to further explore and summarize how to improve the quality and level of follow-up audit of policy implementation in the context of big data,this dissertation USES case study method to prove: Precision of the specific conditions of the audit for poverty alleviation with B county as a case,this dissertation B county precision large data environment problems existing in the audit for poverty alleviation,and in-depth analysis of the causes of problems and then puts forward the corresponding improvement measures,and the precision on the policy for poverty alleviation for the "dot",from "dot" to "face",on this basis,further put forward to promote the policy to carry out the track audit development and improvement of safeguard measures,by building a large data audit platform,explore new auditing method based on the technology of data audit,promote other safeguards security efforts and a series of policy measures to implement the big data environment to carry out the follow-up auditing of steady development. |
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