Research On Resource And Environment Audit Under The Background Of Big Data

With the development of economy and society,environmental problems have become increasingly prominent,and the concept of sustainable development has gradually entered people's vision.The government's investment in environmental protection is gradually increasing,the introduction of environmental protection policies and systems is gradually intensive,and the protection of resources and environment is receiving more and more attention.As an important means of national environmental management supervisio n,resource and environment audit is also receiving more and more attention.At the same time,under the new situation,the national audit has been given a new position of serving the national governance and realizing the full coverage of audit and other new requirements.However,at present,there are still many restrictive factors such as short audit time,heavy task and limited audit resources,which make the effective development of resource and environment audit face limitations,and then lead to a certain contradiction between resource and environment audit and the new requirements of the country under the new situation.Under the background of big data,rich and diverse data resources,fast and convenient data collection methods,flexible and advanced analysis technology and remote and real-time dynamic monitoring provide the possibility to alleviate this contradiction and promote the further development of resources and environment audit.Therefore,the dissertation chooses the comprehensive resources and environment audit project of the Bohai Sea area as an analysis case,explores the application of big data technology in resources and environment audit,makes full use of data resources,improves the quality of resources and environment audit,realizes the full coverage of audit,and better plays the role of resources and environme nt audit in national governance.Based on sustainable development theory,modern system theory and Benford's law,this dissertation discusses the connotation,content,characteristics and the positive effect of resource and environment audit under the background of big data,and explores the implementation of resource and environment audit under the background of big data Route.At the same time,through the in-depth analysis of the case,we get the highlights and shortcomings of the case,and pointedly put forward that the audit of ecological environment protection in the Bohai Sea area should expand the audit horizon under the background of big data;implement the organizational model of combination of on-site audit and off-site audit;strengthen the application of big data technology in audit;explore the implementation of online tracking audit;provide comprehensive The audit report and real-time audit report hope to reduce the audit risk,improve the audit cost-effectiveness,achieve the goal of full coverage of audit,promote the improvement of environmental data resources and optimize the ecological environment protection audit in the Bohai region.Finally,the dissertation from three aspects: to speed up the construction of resource and environment audit big data center,to ensure the safety of resource and environment audit data,to establish and improve the laws and regulations related to big data audit,given the security measures needed to carry out resource and environment audit in the context of big data.