Big Data Government Auditing Substantive Procedures And Its Application Research

Science and technology are productivity,which is particularly prominent in the 21 st century.Big data technology has rapidly entered into every field of contemporary society and brought its powerful productivity to the world.In the electronic commerce,big data can be used to predict the behavior,and preferences of subscribers,which helps to provide more targeted services for users.Similarly in the auditing field,on the basis of massive data,big data technology can quickly and accurately find the audit risk through comparing results or trend analysis which is equivalent to the detail test and analysis program of the substantive test.As a subscriber of big data,government audit departments get a unique advantage.During the period of“???”,the third phase of??continues their development with the optimized big data technology.In the construction of data platform,data collection,classification,analysis and storage will be improved in a well-directed way.It will help data system to realize the hierarchical management and comprehensive implication.This paper has used a large number of domestic and foreign literature to explore the application method of substantive big data audit procedure and summarize the general ways of it,though refining the concept of fundamental theory like big data,government audit and big data audit.In addition,the substantive procedure has been divided into detailed testing and substantive analysis procedures.There has been a radical change since big data was applied to detail testing.For example,it has helped to realize full samples sampling,taking full advantage of external data,abandon of the bank confirmation process and the remote audit.Furthermore,since big data technology was introduced to traditional analyzing program,the scale and accuracy of data and the application of data mining technology have been improved,which used to be considered too difficult to operate and analyze.Next through the in-depth analysis of education funding audit case,and the application of “Baidu audit” database system created by zone B and the substantive procedure model of big data,four problems are found in the audit procedure of zone B.They are Insufficient data collection,imperfect data management and authorization system,inadequate application of analysis technology and unsatisfied software and hardware conditions.According to the problems in the case,four suggestions are offered.First,the breadthand depth of data acquisition should be improved with the most popular or optimal technology,through definite data collection program,unified data caliber and reasonable utilization of data collection tools.Second,the data is supposed to be more sufficient though prepossessing and security management.Third,NOSQL technology,distributed data processing system,artificial intelligence and visualization technology are used to increase the effectiveness and efficiency of data analysis.Forth,from the two parts of hardware and software,the basic construction of the development of big data audit is expounded.Finally,this paper is summarized and put forward its future.At this stage,the research on big data audit has became more and more abundant,but there are still less research on the application of substantive programs.There is a systematic exposition of the background,operation methods,influence and improvement measures of the substantive procedures of big data in this paper,which is the most innovative part of this thesis.The deficiency of this paper is that it can not make the most comprehensive explanation of the quantitative analysis of the substantial procedure of big data.Even if the author has worked in Audit Bureau for three months,the big data audit information collected is quite limited because of the strictly confidential work of government audit.Therefore,this paper has studied the substantive procedure of the big data government audit though the combination of qualitative and quantitative analysis.