National Natural Science Foundation of China (No.71972102, No.61640220);Planning Fund of Humanities and Social Science Research Projects of Ministry of Education of China (No.19YJAZH100)
XU Chao, CHEN Yong, GE Hong-mei, et al. Audit Technology Research Based on Big Data[J]. Acta Electronica Sinica, 2020, 48(5): 1003-1017.
DOI:
XU Chao, CHEN Yong, GE Hong-mei, et al. Audit Technology Research Based on Big Data[J]. Acta Electronica Sinica, 2020, 48(5): 1003-1017. DOI: 10.3969/j.issn.0372-2112.2020.05.023.
Audit is an important part of the supervision system of the Party and the state. It plays an important role in maintaining the national financial and economic order
improving the efficiency of the use of financial funds
promoting the construction of a clean government
and ensuring the healthy development of the economy and society. The advent of the era of big data has led to the innovation of audit technology and methods. The application of big data technology is the only way to achieve the goal of full coverage of audit. The construction of big data audit is the core technology engineering that affects the future development of audit. Firstly
this paper introduces the significance and development course of auditing informationization construction at present in China
summarizes the concept
characteristics and research status of big data auditing
summarizes
compares and analyses the related research of big data auditing technology in collection
storage
analysis and visual display
and probes into the problems faced by big data auditing. New opportunities
new challenges
and typical audit scenarios such as Blue Sky Security Plan
Precision Poverty Alleviation. Finally
the future trend of big data audit is prospected. The research on scientific issues in this paper originates from the interdisciplinary field and has distinct interdisciplinary characteristics. It aims to promote the development of interdisciplinary knowledge integration through interdisciplinary research
with a view to providing important reference and reference for relevant theoretical research.