| Employment is the biggest livelihood of the people,which is related to the long-term stability of the country.In March 2019,Premier Li Keqiang proposed to implement the employment priority policy in an all-round way,in December of the same year,the State Council issued the opinions on further improving employment stability,which again mentioned that we should stick to put employment stability in a more prominent position and implement the employment priority policy.To do a good job in stabilizing employment is inseparable from the supervision and guidance of audit.Therefore,tracking audit of employment policy implementation has become one of the important tasks of audit institutions At present,the audit period of the tracking audit on employment policy implementation in our country is still short,the audit academic and practical circles have not given an effective and feasible plan for the tracking audit of employment policy implementation in the big data environment,and the problems such as single audit data and backward audit technology also need to be solved.In view of this background,this paper starts with the research status of big data and tracking audit of employment policy implementation,discusses and analyzes their connotation and characteristics,as well as the theoretical basis of tracking audit on employment policy implementation.On the basis of the above research,this paper constructs a framework of tracking audit on employment policy implementation in big data environment from five dimensions,these five dimensions are audit object,audit point,audit content,traditional audit technology method + big data audit technology method and audit objective,and gives the examples of using big data technology in the stage of data collection and data analysis in the tracking audit of employment policy implementation.Secondly,taking the tracking audit of the implementation of employment policy for college graduates in Z Province as an example,this paper studies and discusses the application of traditional audit technology methods and big data audit technology methods in this case,and analyzes the advantages of big data audit technology methods.Finally,based on the theoretical analysis and practical analysis,this paper puts forward suggestions to improve the tracking audit of employment policy implementation in the big data environment.In this paper,the research on the tracking audit of employment policy implementation in the big data environment has both theoretical and practical significance.On the one hand,from the theoretical point of view,this paper proposes a framework of tracking audit on employment policy implementation using big data technology,which fills up some research gaps in this field.On the other hand,the research on the introduction of big data technology into the actual work of the tracking audit on employment policy implementation,will help auditors start to use big data technology in the future practical work,and truly achieve the goal of using big data to improve efficiency. |