Research And Application Of Special Funds Audit In Big Data Environment

With the continuous expansion of China's financial special funds,it is very necessary to carry out auditing of the special financial funds.Special funds for financial assistance covers a wide range of government departments involved,and has a large amount of subsidies,decentralized subsidies and other characteristics of the auditors using the traditional audit methods,will not be able to achieve the supervisory function of special funds.In addition,the popularization of information in various industries promote the informationization of audit objects.Therefore,when auditing financial special funds,the use of electronic data auditing technology is indispensable.In a big data environment,how auditors select the appropriate analytical techniques and audit tools to find audit doubt from audit big data to reveal the issues will be the prerequisite for conducting the audit.Big data theory is in the development stage in the Audit Profession,the current application of big data technology in the audit practice research is still in the exploratory stage;therefore,from the perspective of practical application,special funds audit of large data environment has important theoretical research value and practical significance to carry out the audit work of the government.This thesis is based on this purpose,such as Excel,SQL Server analysis data analysis tools used on current audit personnel,and the introduction of big data programming language Python,summarize the characteristics of various tools and big data technology,and according to the large amount of special funds and projects,the use of a wide range of features,many departments such as the thought of practical feasibility the application of big data technology;at the same time,for the convenience of auditors more convenient to analysis and use of electronic data will be audited,the audit tools and data used in a business promotion special funds audit case,first through the functional analysis of the tag cloud policy text files,determine the audit priorities from the visual angle of crawler technology and use the Python to get the audited unit's information and access to business data.It supplement audited data as external data,to ensure that the auditors can publish the audit evaluation more objectively.Through the Python crawler and tag cloud processing,the analysis results are derived for the structured data format,then use the audit staff more skilled operation Excel simple sorting and using SQL Server database and data import and export customs data,the reptiles were associated with the audit data,to find the doubtful data,and the use of Python drawing line related data analysis toolkit.Through the analysis and application of big data technology in audit cases,we found some problems that not found in the previous audit,such as abnormal status of the company that received special fund subsidies,and the fact that some shareholders had received subsidies for foreign investment in many companies,and so on.It is concluded that big data technology can effectively alleviate the difficulty of data analysis,and it is feasible to apply audit data.Finally,on the basis of this special fund auditing case,on the one hand,from the perspective of auditing special funds,it is recommended to improve the evaluation and supervision system and switch the special fund audit model.In addition,the auditor should adapt to the big data environment and build big data from the perspective of auditing application practice.It puts forward some corresponding suggestions and summarizes the characteristics of Python's application in the audit of special funds and its future prospects.