| Big data,the concept was proposed since 1980,and then became one of the theme on the world economic forum in Davos in 2012 officially,now it is widely recognized as a kind of new economic assets.After 5 years of rapid development,Big data has become a hot technology term.It has become a new social phenomenon and profoundly affects every aspect of today’s society.In medical,financial,service,sales and other fields,people use big data technology to collect all kinds of characteristic data and extract valuable information,so as to provide strong support for decision-making research.Similarly,in the field of audit,the application of Big data technology is becoming more and more common.Along with the national audit engineering three period smoothly,China’s audit field for big data applications is also gradually deepening.It is foreseeable that the key of audit is how to carry out efficient and valuable analysis of audit data,and then to make audit conclusions and risk study in the future.The Customs of the People’s Republic of China shall be the state organ responsible forsu pervision and control over everything entering and leaving the Customs territory,mainly responsible for the supervision,taxation,investigation,statistical functions.The economic responsibility is an important means to ensure and improve the management efficiency and the ability to perform their duties of customs,and the customs processing trade is an important part of the audit of internal audit in the audit,the processing trade in the introduction of Big data technology is the main content of this paper.According to the characteristics of the processing trade,the audit is facing a large amount of data,data of species diversity,policy changes and other difficulties,and the introduction of Big data technology can improve the audit efficiency,audit implementation and advancement of continuous auditing,to discover regulatory loopholes and prevent business risk effect.This paper is divided into five parts.The first part mainly expounds the background of the customs internal economic responsibility audit,and introduces the significance of introducing big data technology into processing trade audit.The second part mainly expounds the concept and definition of the customs processing trade,the internal audit,the Big data technology and so on.The third part mainly expounds the current situation of internal audit in customs processing trade,the necessity of introducing Big data technology and the application of Big data technology in specific audit process.The fourth part mainly explains the impact of Big data technology in processing trade audit through a case of Customs internal economic responsibility audit.The fifth part is the conclusion and prospect.It is mainly the necessity of introducing Big data technology into the internal audit of customs processing trade,and points out several aspects that need to be improved in the application of Big data technology. |
