Research On The Transformation Of Government Audit Mode Under The Background Of Big Data

At present,due to the development of economy and society,it is urgent to require the government audit work to play its efficient and accurate supervision function,so as to serve the national governance better.Under the background of big data,the disadvantages of traditional audit mode are becoming more and more obvious.Therefore,how to comprehensively apply big data analysis technology to audit work,it is a crucial task to break the disadvantages of traditional audit mode,and complete the perfect transformation to big data audit mode at present.This paper is undered the background of big data,and based on the department’s work,to study our country government auditing mode transition process and the status quo towards big data audit,in view of the current problems existing in our country government auditing model transformation,put forward the corresponding countermeasures and Suggestions,at the same time of innovation,it has a certain theoretical and practical significance to enrich the domestic research about government audit mode transition of literature.This article adopts the method of case analysis,interview and questionnaire survey,the government audit,staff of the audited entity,relevant departments and audit office P county as the object,by studying the audit mode transition course,to explore the difficulties,impetus and hinder of the transformation,insight into the current status of government auditing model transformation,Study the main factors to promote the transformation process,and put forward targeted countermeasures and suggestions based on the influencing factors and mechanism.The following conclusions are drawn through analysis: firstly,the driving force of the transformation of government audit mode mainly lies in the promotion of superior policies,laws and regulations,as well as the influence of policy diffusion mechanisms such as implementation,learning,competition,imitation and innovation.The obstacles to the transformation of government audit mode mainly lie in people’s limited rationality and the imperfection of laws and regulations.Secondly,in the transformation of audit mode,P County Audit Bureau has experienced a process from resistance to adaptation,from being disapproved to gradually being accepted,from learning from others to independent innovation.The internal audit management system has experienced from being questioned to gradually be used by all internal audit units,to achieve the full coverage of the internal audit unit management process.There are still problems in the current situation: in terms of personal ability,the understanding of big data audit is not enough,the methods are difficult to master,the frequency of using big data methods is low,the analysis tools used are relatively basic,the familiarity with the platform is not high,and the exploration results are few and so on.In terms of organizational resources,the communication frequency of organizational learning is low,the information platform is not perfect,there are few professionals,and there are no learning platforms and channels.The new problems after the transformation mainly include: department data sharing consciousness needs to be strengthened,lack of data sharing platform,internal network needs to be upgraded and improved,self-learning ability of auditors is not strong enough,and ideas need to be opened.Thirdly,the main factors affecting the transformation of government audit mode to big data audit include computer professional skills,divergent thinking skills and communication skills at the level of personal ability,data submission caliber,information sharing platform and data security risks at the level of organization and coordination,professional talent team construction,leadership attention and organizational learning and communication at the level of organizational resources.Fourthly,the professional background of government auditors,the participation in big data audit training,the frequency of centralized learning of methods and cases and other variables have a significant positive impact on the familiarity of information platform and the ease of using big data audit methods,and have a positive role in promoting the transformation of big data audit.Finally,in view of the above problems,government audit institutions should optimize data management,improve information platform,strengthen talent team construction,strengthen organization and leadership,and improve audit laws and regulations.