Big Data Technology In The Application Of Local Government Debe Audit Research

It is true that local government debt plays a positive role in promoting urban construction and ensuring the smooth operation of the national economy,but with the continuous expansion of the debt scale,the hidden risks are also growing.Therefore,it is particularly important to audit local government debt and find and solve debt problems in time.At present,local government debt auditing has not been normalized.There are two main reasons for this situation.One is the shortage of audit force,including the shortage of audit staff and audit time.The other one is the huge amount of debt data,most of which are in the form of semi-structured and unstructured,which makes it difficult for auditors to deal with or the efficiency of data processing is too low.Based on the above background,this paper attempts to use big data technology to audit local government debts.This paper firstly sorts out the local government debt audit carried out by the state over the years and summarizes the problems existing in the traditional debt audit.Secondly,it summarizes the theories and technologies related to big data as well as the impact of big data technology on local government debt audit,and proposes that in view of the growing maturity of big data technology and the strong support of national policies,audit institutions can introduce big data technology into audit to make up for the deficiency of traditional debt audit to some extent.In order to better combine big data technology with debt audit,this paper attempts to design a big data audit scheme of local government debt based on Neo4 j graphy database technology,including audit objectives and scope,audit content and focus,organization and division of labor,specific big data audit steps and audit results.Then,take debt audit of A city as an example to implement this audit scheme.The results show that when the audit bureau of A city uses Neo4 j graphy database to audit local government debt,it can not only deal with A large amount of unstructured and semi-structured data,but more importantly,it can intuitively and quickly find the relationship between the auditee and specific audit items through Neo4 j graph,accurately locate audit doubts,ensure the quality of follow-up evidence collection work,alleviate the pressure of insufficient audit power,and improve the efficiency and effect of audit.In the end,the paper points out that although big data technology can improve the speed of data analysis of auditors and quickly form audit doubts,there are still many problems in the application of big data technology in debt audit.Relevant departments and organs can partially solve the existing problems from three perspectives: formulating system norms in the data link,exploring better big data audit technology and accelerating the pace of high-quality personnel training.