Research On The Application Of Big Data In Economic Responsibility Audit

The advent of the Big Data era has had varying degrees of impact on various industries.The unique advantages of big data technology,such as high efficiency and high quality,have prompted various industries to actively introduce big data technology,and the combination of big data and auditing has received more and more attention.The traditional economic responsibility audit is narrower in scope,and the audit technology means and mode are more backward,and these problems are becoming more and more obvious with the continuous progress of technology,leading to the poor effect and low efficiency of economic responsibility audit.In this context,the active introduction of big data technology into economic responsibility auditing has become an inevitable choice.In order to better carry out economic responsibility auditing in China’s audit departments,it is necessary to conduct in-depth research and investigation on the current use of big data for economic responsibility auditing in audit departments,identify problems through specific cases,and propose corresponding solutions.This paper first introduces the concepts related to big data auditing and economic responsibility auditing.Then,it analyzes the feasibility of using big data analysis methods in economic responsibility audit,summarizes the basic requirements of applying big data in economic responsibility audit,and introduces the specific process and methods of using big data in economic responsibility audit.Secondly,taking the implementation of economic responsibility audit by W County Audit Bureau using big data technology as an example,the use of big data technology in economic responsibility audit is specifically discussed in four stages: audit preparation stage,audit implementation stage,audit evaluation stage,and audit report stage.After the study,it is found that the W County Audit Bureau conducts economic responsibility audit in the mode of "on-site audit and off-site audit",in which the audit process is mainly based on traditional audit and assisted by big data audit,mainly using big data technology in data collection and analyzing structured data through big data system to find suspicions in data analysis,and It is pointed out that there are problems in the audit preparation,implementation,and evaluation report stages in the process of economic responsibility audit using big data in W County Audit Bureau.The reasons for these problems are mainly: poor data environment for economic responsibility audit,insufficient technology development for big data economic responsibility audit,lack of economic responsibility audit evaluation system,and lack of professional talents for big data economic responsibility audit.Finally,specific solution measures are then proposed based on the identified problems and their causes: establishing a big data audit system platform;strengthening the use of big data audit technology;establishing a big data economic responsibility audit evaluation system;and building a high-quality economic responsibility audit talent team.The findings of this paper have some implications for the grassroots auditing organs to actively use big data technology to implement economic responsibility audit work and improve audit efficiency and quality.