Research On The Internal Economic Responsibility Audit Of The Leaders In Colleges And Universities Under The Big Data Environment

At present,the rapid rise of big data technology has a profound impact on our work and life style and even our thinking."big data environment" has become a social environment that we must face in both work and life.Based on the current situation of large number of teachers and students and large turnover,universities begin to use big data to deal with campus management.As a supervisory body,internal audit in colleges and universities relies on various kinds of school data to carry out work,the development of big data makes audit environment huge changes.How to carry out the internal audit work in colleges and universities under the big data environment is worth deep thinking and planning.This article illustrates the development of the Economic responsibility audit,changes of auditing environment in the era of big data and the requirement of the construction of audit informatization in the era of big data,points out that the construction of the new mode of internal economic responsibility audit in colleges and universities conforms to the new trend of audit development under the environment of big data,which is conducive to improving the quality and efficiency of economic responsibility audit,promoting the construction of education audit and internal audit informatization in universities.Then,the influence of big data on the internal economic responsibility audit of universities is analyzed,including updating the audit thinking,Changing the way of auditing and Optimizing the audit content.After that,the article surveys the situation of internal economy responsibility audit in the 41 provincial universities,pointed out that problems existing in the lack of big data auditing talents,the limited audit data sources and low utilization rate,the imperfect establishment of the relevant system of economic responsibility audit of big data,the backward audit evidence collection mode,the imperfect audit process,the unpublished audit results and the difficulty in evaluating the quality.The main reason for this is that there is no change in auditing thinking,the construction of audit information platform lags behind the perfection of audit standard system,auditing standard system is imperfect,and the introduction of big data auditing talents is limited.In order to explore the path of the implementation of the university’s internal economic responsibility audit under the big data environment,this paper analyzes the case of S university’s internal economic responsibility audit project,points out that there are three difficulties in the audit of S university’s audit project,that is,there are various types of auditees,various types of audit,and insufficient audit power.Then,this paper analyzes the internal economic responsibility audit process of S university under the big data environment,including the audit model construction,audit data analysis,extended audit evidence collection and the completion of the audit.In the stage of audit data analysis,the process of using big data technology to analyze the economic responsibility audit data of the dean of L school of S university is elaborated and The data analysis methods such as data management analysis with capital as the core and data management analysis with personnel as the core are applied.At the end of the case study,it summarizes the audit project of S university under the environment of big data.Based on the current situation and existing problems in the internal economic responsibility audit of the leaders in colleges and universities under the big data environment,This paper puts forward five suggestions to set up big data auditing thinking,improve the big data economic responsibility auditing laws and regulations,accelerate the construction of auditing informatization,strengthen the construction of big data auditing talent team and Explore a new path of economic responsibility audit based on big data technology.The paper also elaborates on the use of big data technology to carry out the internal economic responsibility audit of colleges and universities.It is hoped that it can provide ideas for universities to carry out good internal economic responsibility audit under the environment of big data,and give better play to the role of internal audit in the governance and development of universities.