Research On The Application Of Data Audit Mode In Government Audit

As an important part of the national political system,the government audit system is playing a more and more important role in national governance,has saved a lot of losses for the state.As an important way for government audit to improve the efficiency and level of national governance,the policy implementation audit has been carried out in China.And the government auditors begin to pay more attention to the data beyond the financial statements.With the rapid development and wide application of information technology,the audit environment has also changed tremendously.The government audit in the audit objectives,audit process,audit methods is facing great challenges.At the same time,more and more people are aware of the important role of "data",begin to pay attention to the information contained in the data,and explore its intrinsic value.In order to adapt to the development of the times and social economy,auditors must change their thinking.From the angle of data,they adjust the audit mode scientifically using modern information technology,to improve the efficiency and effectiveness of audit.In this paper,the focus of the study is how to implement the data audit model in government audit.The purpose of writing is to provide some feasible suggestions for the government audit in response to changes of the audit environment.Based on existing research results,this paper defines the concept of data audit model first.And it makes sure the theory evidence of pushing data audit mode in government audit from the three aspects of immune system theory,resource integration theory and government information management theory.Then,taking the audit case of SPB Industrial and Commercial Bureau as an example,this paper describes the present situation of using data in government audit and the basic situation of the case,points out the existing problems and analyzes the reasons.Finally,on the basis of analyzing the advantages of implementing the data audit mode in government audit,this paper expounds the implementation process of the data audit mode,combining with the audit case of the SPB Industrial and commercial bureau.It compares the implementation process of the data audit mode with that of general audit mode,puts forward some policy suggestions,such as the reasonable installation of hardware facilities and professional personnel,the construction and improvement of audit database,and the standardizing of examination and approval's procedure in using the data.Through the research method of comparative analysis,document literature,case analysis and so on,the paper combines the theory of data audit mode and the practice of government audit to show that,it is feasible to implement the data audit mode in government audit,and has its unique advantages.One innovation point of this paper is to compare and analyze the implementation process of different audit models,combining with the actual case of SPB Industrial and Commercial Bureau.The other is to put forward suggestions in the examining and approving procedure of using "audit data".It has a certain reference value for government audit organs' practical work in future.