Application Research Of Big Data Technology In Economic Responsibility Audit Of Leading Cadres In Institutions

The advent of the era of big data has had a huge impact on the environment for the audit of economic responsibility of leading cadres in public institutions.The scale of audit data has exploded and the data structure has become increasingly complex.In order to urge the leading cadres of the public institutions to perform their duties seriously,realize the value-added preservation of state-owned assets,and promote the more efficient development of public institutions,China has been actively carrying out economic responsibility audits of leading cadres of public institutions.However,with the advent of the era of big data,the problems of narrow audit scope,auditing technical means,and backward auditing mode in the traditional economic responsibility audit have become increasingly prominent.As a result,the effectiveness of economic responsibility auditing has not been effective,and it is impossible to effectively The performance of the performance of the leading cadres of the unit plays a supervisory role and prevents the occurrence of misconduct.Based on the shortcomings of traditional economic responsibility auditing,the active introduction of big data related technology has become an inevitable choice.This paper has carried out research on the practice of big data technology applied to the economic responsibility audit of leading cadres in public institutions.This is a rich experience in the application of big data technology,and also a discussion of audit methods and means.This paper firstly uses the literature research method,and has extensively reviewed the literature related to big data auditing and economic responsibility auditing,and learned the research status of big data auditing at home and abroad and economic responsibility auditing with Chinese characteristics,while analyzing and summarizing the research experience and achievements of the predecessors.Excavate the research significance of big data audit technology applied to the economic responsibility audit of leading cadres in public institutions.Secondly,the comparative analysis method is used to analyze the advantages brought by the introduction of big data technology to the scope of economic responsibility audit,audit technology and mode,and the advantages of traditional economic responsibility audit.It also demonstrates the feasibility of applying big data technology in economic responsibility audit from both theoretical and environmental aspects.Finally,using the case analysis method,the paper analyzes the case of the city audit bureau using the big data technology to carry out the economic responsibility audit of the leading cadres of the XY research institute,and based on the case,finds the factors that restrict the application of big data technology in practice: data collection is difficult.The auditing power is insufficient and the auditing system is sound.Finally,the specific strategy of promoting the application of big data technology in economic responsibility audit is put forward: the improvement of auditing system is the foundation,the construction of data platform is the core,and the training of auditing personnel is the key.The research in this paper mainly draws the following conclusions: First,the introduction of big data technology can broaden the scope of audit,optimize the audit process,realize many advantages such as “many-to-one” collaborative auditing,and greatly enhance the economic responsibility of leading cadres in public institutions.Second,the audit practice also shows that the use of big data technology in the economic responsibility audit of leading cadres in public institutions still has constraints such as difficulty in data collection and unsound audit system.Eliminating the factors that restrict the application of big data technology is a top priority,but in the future,it is necessary to increase the research and development and investment in big data related technologies.