The Research Of Full Audit Supervisory Coverage In Yunnan Province Under The Perspective Of Big Data

Full audit supervisory coverage is our nation's request to the government audit.It is the essential content that the audit agencies and audit professionals need to develop knowledge and gain deep learning in their future work.They need to fully understand and pro-actively implement the full coverage during execution.The research of full audit supervisory coverage using big data is to enable the government audit department to keep pace of the latest development in the audit industry.This paper is divided into seven chapters.First chapter discusses the purpose and implication of the full audit supervisory coverage.It provides extracts of domestic and international research in this field,describes the contents,methods and points of innovations.Second chapter outlines the big data technology which has "4V" features.It not only possesses inherit intrinsic value,but also projects impact externally.Chapter three summarizes contents and basic requirement of full audit supervisory coverage.It further derives the development trend under the influence of the big data technology towards all data audit,relevant data audit,comprehensive audit,real-time tracking audit and real-time network audit.The fourth chapter describes data technology's influence on audit coverage.It argues that,under the influence of information technology,audit,auditors,audit methods,audit scope and technology of information security all evolve with the progress of the big data technology.Chapter five analyses the development of Yunnan province and assesses the current status of the audit supervisory in the province from four perspectives including large audit data platform construction,auditors' skills and competency,the implementation of the audit policy as well as the implementation of the audit scope.The sixth chapter provides corresponding solutions to issues raised in chapter 5.The seventh chapter discusses the future prospect and explains research limitations and future research directions.This paper believes that the audit development in Yunnan province has made great progress from the big data perspective.However,the big data platform is still in the conceptual stage.There are still gaps in the auditor's skillset.Nevertheless,the audit policy implementation has scored remarkable achievements.The audit scope of implementation can be extended in the future.This paper suggests:Yunnan provincial audit department builds big data platform bridging the province audit bureau and the various audit units at different levels of the government organization,reforms the incentive program to the audit personnel and audit units to strengthen the audit between the auditors and auditees,provides comprehensive supervisory audit programs for both pre-execution budget audit as well as result audit.Additional,it is worth to stress the importance of data and information security throughout the program.