Research And Application Of Poverty Alleviation Audit Method In Big Data Environment

Since the 13 th Five-Year Plan,the amount of poverty alleviation funds used by the state in poverty-stricken areas has been relatively large.The poverty alleviation projects are scattered and the departments are managed separately.There is no unified management system.In the past,traditional audit methods have been unable to adapt to the current poverty alleviation audit work.Auditors are unable to fully exercise their supervisory and evaluation functions for poverty alleviation.In addition,with the continuous development of computer network technology,in the face of the big data environment of the audited entity,auditors need to accurately audit the auditing points in the poverty alleviation work and expose the problems in the poverty alleviation work.On-site needs to select appropriate big data analysis tools as well as audit analysis techniques and analytical methods,which is also a prerequisite for conducting poverty alleviation audit work.At present,the research on the practical application of big data auditing methods in poverty alleviation auditing is still in the exploratory stage.Therefore,from the perspective of practical application,how to apply the big data auditing method to auditors to carry out poverty alleviation audit work in the big data environment The practical significance,so this paper explores the poverty alleviation audit method based on big data tools.By expounding the current status of poverty alleviation auditing,combined with the characteristics of big data analysis technology,we choose the data analysis tool for the poverty alleviation audit work in the big data environment--R language,and take the poverty alleviation audit in a certain place as an example to target the poverty alleviation data.Auditors can use big data analysis tools and big data audit methods to analyze them: using R language to visualize the distribution of the current poor people in the country-maps;use R language to analysis the current poverty alleviation policy documents and business register the information for crawling,and convert the audit evidence format provided by the auditing unit to the type of format that the auditor needs;using the visual graph formed by the R language—the tag cloud to understand the current national policy information on poverty alleviation and the use of poverty alleviation funds.Focus on and conduct comparative analysis;using big data visualization analysis technology to understand the proportion of poverty alleviation project funds in fiscal expenditure;using social network relationship analysis method to analyze the social network relationship of low-income farmers,and examine whether there are low-income farmers and financial support personnel certain kinship situations between the “village heads” and the possibility of “depending on the relationship and walking the back door” is established as the national poor;finally,some basic information of the poverty alleviation personnel is compared by using the data visualization technology method.Analyzing and finding information on the establishment of the staff of the card that does not meet the national standards and is established as a poor person.This paper uses the R data language analysis tool and the poverty alleviation audit case to explore the poverty alleviation audit method based on big data tools.It aims to help auditors get rid of complicated data analysis methods and obscure data analysis results,and not only expand poverty alleviation audit.The research perspective also expands the scope of choice of auditing tools,which is convenient for auditors to quickly analyze the big data of the audited entities,so that auditors can do a good job in dealing with massive poverty alleviation data,and also for general auditing of big data analysis tools in the future.The application in the method provides a reference.