Research On XBRL-based Poverty Alleviation Audit Cloud

In the "13th Five-Year" national audit work plan,the National Audit Office to determine the construction of large data as the core of the audit information technology,as a national strategic plan,and accelerate the implementation of "China's Golden Auditing Project III",building a unique " National Audit Cloud ".This paper takes the special poverty alleviation fund audit as the research object,uses XBRL as the data standard to explore and constructs a "Poverty Alleviation Audit Cloud" which based on the XBRL specification,and realizes the audit coverage for the special poverty alleviation fund.In this paper,first of all,the author made a theoretical study on the "National Audit Cloud" put forward by Liu Jiayi,analyzed the cloud computing and cloud audit and other related big data technology,to provide a theoretical basis for “Poverty Alleviation Audit Cloud”.Then,based on the concept of XBRL,this paper compared XBRL with the XML,and put forward the idea of using XBRL as the data standard of "Poverty Alleviation Audit Cloud" according to the characteristics of XBRL.Secondly,this paper discussed the objective demand of China's current special poverty relief funds auditing,summarizes the poverty alleviation funds often found in audit.And started from the traditional poverty alleviation funds audit ideas and methods,combined with the current poverty alleviation funds audit,analyzed the difficulties of poverty alleviation funds audit in the audit process,which because of a wide variety of ways to use funds,involving many departments or units or wide coverage of funds.Next,this paper in the research of the process of “Poverty Alleviation Audit Cloud” architecture model,took the special poverty alleviation fund audit as the research object,XBRL as the data storage specification,designed a “Poverty Alleviation Audit Cloud” construction method based on the XBRL,and accorded to the classification standard of different XBRL data module in the “Poverty Alleviation Audit Cloud”.Finally,this paper combined the XBRL's “Poverty Alleviation Audit Cloud” and special funds audit case to design the ideas and methods of the poverty alleviation funds audit which based on the "Audit Cloud " platform,and discussed the audit process.In addition,this paper put forward some suggestions for the problems and deficiencies in the application of “Poverty Alleviation Audit Cloud”.In this paper,we designed the XBRL classification standard of poverty alleviation funds for different data modules,and realized the data warehouse of poverty alleviation audit based on XBRL format.According to the special poverty reduction funds audit is proposed based on XBRL's “Poverty Alleviation Audit Cloud” platform framework,which could achieve multi-data synchronization acquisition,multi-dimensional analysis of large data audit model.Then the cloud platform uses cloud computing to discover audit trails from data from different formats and provids data clues to auditors.This paper also can provide some reference to China's poverty alleviation funds audit information construction.