| As one of the world’s largest resource countries,China is rich in natural resources.However,with the rapid development of economic construction in recent years,some regions blindly pursue the rapid increase of GDP,but ignore the reasonable protection of natural resources,resulting in the consumption and even destruction of natural resources.Therefore,while maintaining steady and upward economic growth,we can not stop the construction of ecological civilization,which is the direction of our country’s efforts in recent years.With the aggravation of the problem of atmospheric haze,more and more attention has been paid to the prevention and control of air pollution.With the development of the blue sky defense war and the promulgation of the relevant policies of the air pollution prevention and control action plan,from the top to the bottom,from the national level to the local government,we have taken all-round measures and carried out relevant prevention and control activities.As one of the indispensable roles of the healthy development of national economic construction and one of the main bodies of social supervision,auditing can effectively protect the atmospheric environment.Facing the problems in the process of resources and environment audit,the innovation and development of big data technology is an effective way to solve these problems.The audit department also constantly emphasizes the application of big data into the audit work,vigorously develops big data audit,introduces relevant documents and policies,focuses on the effective application of big data technology,and promotes the publicity of new audit mode.Therefore,the related research of this paper is helpful to promote the application and development of big data technology in air pollution prevention and control audit,and also provides theoretical and practical significance for the promotion of big data audit in the future.Based on the above analysis,this paper briefly describes the current situation of atmospheric environment audit in China as the background,and makes clear the research significance of this paper.Around the big data technology application,air pollution prevention and control audit related literature review.Around the public accountability theory,cloud computing theory,immune system theory to elaborate the theoretical basis.Taking the special audit project of air pollution prevention and control in H city as an example,this paper expounds the specific operation and process of "smart audit system" applied in the audit process.It is found that big data technology has the following advantages in air pollution prevention and control audit:first,the integration of data analysis improves the audit efficiency.Second,the diversification of data analysis improves the quality of audit work.Third,the flat management of city and county units optimizes the on-site organization and management.At the same time,there are also the following problems in the audit work: first,the lack of the application of advanced big data technology.Second,there are defects in the security and confidentiality of data.Third,the lack of big data audit talent reserve.In view of these problems,this paper also puts forward corresponding targeted suggestions,hoping to provide reference for the future big data environmental audit work. |