Research On Department Budget Implementation Audit In The Era Of Big Data

With the development of big data,cloud computing and other new information technology,they are closely linked with all walks of life,and have a positive impact on the field of audit.At present,the level of accounting informatization of administrative institutions is becoming higher and higher.Many audit institutions introduce the big data audit into department budget implementation audit.Big data audit is a means of auditing using big data technology,which can help auditors to find audit doubts more efficiently.Under such a background,how to build effective audit mode based on big data technology and fully consider the characteristics of department budget implementation audit has become an urgent problem in our department budget implementation audit.This paper first summarizes the current research status of department budget implementation audit,audit model and big data audit at home and abroad.Then the main points of the existing literature are summed up and the purpose and significance of the study are determined in view of its possible limitations.And the research contents,methods and technical routes are clarified.Secondly,the related concepts of department budget implementation audit,audit model and big data audit are briefly expounded.And this paper introduces the theory of public trustee responsibility and the theory of immune system as the theoretical guidance of the department budget implementation audit.Then it analyzes the importance,necessity and feasibility of the introduction of big data audit by the department budget implementation audit of administrative institutions.Thirdly,it analyzes the current situation of the traditional department budget implementation audit mode and the application of data audit in traditional department budget implementation audit,and analyzes the problems it faced.Fourthly,considering the characteristics of department budget implementation audit business and data audit technique characteristics,design a big data era of administrative institutions department budget implementation audit plan,including the use of "on-site audit-off-site audit" audit mode,establish the audit framework and comb the audit process.Fifthly,it take a department budget implementation audit project in A City as a case to implement the audit plan,and implement the department budget implementation audit of administrative institutions in the era of big data,and summarize its successful experience.Finally,it summarizes the difficulties and countermeasures of big data audit in the department budget implementation audit process of the big data era,and gives the research conclusions and future prospects.