Research On The Implementation Path Of Big Data Audit Of A City Health Insurance Fund

With the continuous improvement of China's social security system,the areas and scale of social security services have greatly improved.The rapid development of social security services has brought great challenges to auditing agencies.Social security funds with a focus on medical insurance funds are characterized by various types and large amounts of funds.The rapid development of medical insurance fund data makes it difficult for traditional networked audits to meet the audit requirements of Medicare funds.The National Thirteenth Five-Year Strategic Plan puts forward the implementation of the national big data strategy,regards big data as a basic strategic resource,calls for the full implementation of actions to promote big data development,accelerates the sharing,opening,development and application of data resources,and assists industrial transformation and upgrading and social governance innovation.Audit also proposed relevant big data audit guidelines.In the era of big data,the rapid development of big data technology poses new challenges to auditing theory and auditing technology methods.Audit institutions should follow the trend of the times,explore and develop big data audits,and make the audit work develop in a new direction.This paper takes the research of A city Medicare fund big data auditing path as the theme,starting with the overview of A city Medicare fund and auditing situation,analyzes the shortcomings and causes of existing auditing technology of A city Medicare fund in the era of big data,and then from From the perspective of demand supply,the necessity and feasibility of conducting big data auditing in A city were explained.Then,the implementation path of A city Medicare fund big data auditing based on current data as the leading thought was proposed,through data collection and data cleaning.After the data storage and data analysis,it was compared with the middle table to form an audit doubt point,and the audit evidence was obtained through on-site evidence collection.Finally,an audit report was issued,and the correction of the problems identified by City A was followed.Through the application of this program to the A-city 2016 annual health insurance fund piloting big data,the work efficiency of A city audit institutions has been greatly improved,and at the same time found many problems not found in past audits,that is to improve the audit efficiency.At the same time,audit quality has been improved.