A Driving Strategic Study On Big Data Audit By Audit Offices

After 18 th National People's Congress of Communist Party of China, it put forward comprehensive auditing supervision of public fund, state-owned property, state-owned resource, leading cadres' execution of economic responsibility. With an increasing number of auditing supervision tasks and with working pressure becoming more stressful, the National Audit Office must improve its audit capacity and then they can adapt to the situation needs. Nowadays, with rapid development of informatization, acceleration of integration of information technology with auditing service and exploration of new auditing operation mode of driving big data are internal needs for maximizing realization of national audit work value and an innovation-driven. The big data audit is the only choice for auditing of informatization development to big data age. The big data audit provides important guarantees for realization of full coverage of audit. However, because the new auditing operation mode has a short time of formation, it needs to carefully research from strategic level in terms of how to scientifically carry out the big data audit in audit office.On the basis of connotation research of big data audit, the paper uses the big data audit as an audit operation mode for research and firstly defines the concept, development history and characteristic advantages of big data audit based on characteristic of big data and nature of national audit. Then, the paper introduces the big data audit case carried out by the Guangdong Audit Office for budget audit of each department directly under Guangdong Province. The case shows that the big data audit which depends on electronic data analysis and utilization stands for the development direction of national audit operation mode and is the effective approach to realize full coverage in big data environment. Furthermore, according to the strategic concept of resource school and entrepreneur school, the paper analyzes the external environment and internal conditions of promoting big data audit and puts forward that electronic data is strategic resource for audit office; the relevant strategic skills of Audit Office are data analysis abilities. The auditing service process which depends on data analysis should be improved to establish advanced big data audit operation way, build the core ability of Audit Office and systematically promote big data audit from strategic level.Finally, the paper makes use of relevant theories of strategic management, puts forward to use the big data audit as the core ability of audit office, designs strategic action framework and puts forward action policy suggestion.