Research On The Auditing Path Of Government Bidding Fraud Inder The Background Of Big Data

In the past 30 years since the implementation of the government bidding procurement system,fraud has occurred from time to time,resulting in the loss of a large number of state-owned funds and damage to the national economy and people's livelihood.Fraud audit is the most important means to prevent,reveal and resist fraud,protect or recover state-owned funds,so the government bidding procurement fraud audit,Including the government bidding procurement fraud audit path research and practice is bound to be more and more attention.In the past,the audit of government bidding procurement,including the research and practice of government bidding procurement audit path,has achieved some good results.But unfortunately,government bidding procurement fraud audit,including government bidding procurement fraud audit path research and practice lack of results.In fact,China has not fully implemented the special audit system of government bidding procurement,and there is no approved path of government bidding procurement fraud audit.There is no efficient and appropriate government bidding procurement fraud audit path.The important link of traditional fraud audit is to rely on the internal financial data and business data of the audited unit.The limitation of this kind of fraud audit mode or path is that it does not meet the requirement of the whole coverage of state audit in big data era,and can not guarantee the quality and efficiency of government bidding procurement fraud audit.For example,there is no prevention or detection of collusion,avoidance of public bidding,false bidding,bribery and other corrupt practices such as huge risks.Aiming at the limitation of government bidding procurement fraud audit path and the requirement of national audit coverage,this paper aims to improve the quality of government bidding procurement fraud audit by innovating and optimizing the government bidding procurement fraud audit path.Research and put forward a set of government bidding procurement fraud audit path under the background of big data.Firstly,based on stakeholder theory and fraud triangle theory,this paper summarizes the concept,subject and object of government bidding fraud audit.This paper summarizes the current forms of government bidding procurement fraud and the audit of government bidding procurement,including the problems existing in the audit path of government bidding procurement fraud.Then it supplements,enriches and optimizes the audit path of government bidding fraud from three aspects: process,system and subjective factor.On the path of process optimization,this paper puts forward the construction and application of government bidding procurement fraud audit big data system path,and expounds in detail the audit data and system process required for the construction and application of the system.This government bidding procurement fraud audit big data system contains a kind of big data background government bidding procurement fraud audit method.This method gives the portraits of bidding units,bidding units,bidding procurement agencies,suppliers and bidding personnel involved in bidding,who are in charge of leaders,main leaders of units,bidding evaluation experts and their families,summarizes their financial,basic attributes,abilities,credit and other characteristics,and uses fraud triangle theory to analyze their pressure,opportunities and excuses,and constructs them.The relationship portrait is expected to discover the clues and evidence of fraud such as evading bidding,round bidding,string bidding,false bidding,etc.On the audit path of system innovation,this paper puts forward some suggestions on the establishment of special audit of government bidding fraud and further expansion of audit inquiry authority.