Application Of Big Data Technology In Policy Follow-up Audit

Policy follow-up audit is one of the eight major government types of audits which are conducted.And policy follow-up audit is an important path to promote the full coverage of auditing and play the role of auditing supervision.However,the implementation of policy follow-up audit is still short in China.In the process of conducting policy follow-up audit,the audit institutions have many problems,such as difficulty in grasping the audit targets,low quality of audit analysis,and low efficiency of audit work.The reason for these problems is that traditional audit methods cannot adapt to the actual needs of policy follow-up audits in big data environments.In the face of increasing data volumes,audit institutions need to improve audit methods early to cope with challenges.On January 9,2018,the Auditor-General of the National Audit Office of the People's Republic of China,Hu Zejun,presented the guidance on “solidly conducting big data audits” at the National Audit Work Conference,which provided a new idea for solving policy follow-up audit problems.Compared with the traditional policy follow-up audit method,big data technology has advantages in audit data collection,analysis and sharing,and it can promote the policy tracking problem.Therefore,big data technology has a good application prospect in the field of policy follow-up audit.This thesis constructs a policy follow-up audit platform based on big data technology,analyzes the application process of policy follow-up audit under big data and the big data technology applied in each link,and analyzes the scheme by taking the “most run once” audit project in H city as an example.First of all,this thesis studies related literatures at home and abroad,and analyzes the theoretical basis of public trust economic responsibility theory,synergy theory and cloud computing theory.On this basis,this thesis analyzes the status quo and problems of policy tracking audit.Secondly,from the perspective of big data technology to solve policy follow-up audit problems,analyze the necessity of big data technol ogy application.The feasibility of big data technology application is analyzed from economic and technical factors.Based on the necessity and feasibility analysis,this thesis constructs a policy follow-up auditing platform with big data techno logy as the core and platform service module,security service module and application interface as the components.Based on the policy follow-up audit platform,this thesis analyzes the application process of policy follow-up audit and the application of various big data technologies in various aspects.Finally,this thesis analyzes the steps and results of the auditor's application of big data technology for policy tracking and auditing in combination with the “maximum run once” audit project in H city,and concludes that the application of big data technology is effective.At the same time,it also summarizes the deficiencies found in the case,and puts forward corresponding suggestions for the deficiencies.The main innovation of this thesis is to propose a specific solution to the policy follow-up audit problem from the perspective of big data technology,and to track the characteristics of the audit according to the policy,to design the program in a targeted manner,and to carry out the policy follow-up audit work.Guiding significance.At the same time,the research in this thesis enriches the theoretical research of big data technology applied to policy follow-up audit,which has certain theoretical significance.