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Application Research Of Big Data In Financial Revenue And Expenditure Audit Of Hx Group Under The Model Of Financial Shared Services

Posted on:2019-07-27Degree:MasterType:Thesis
Country:ChinaCandidate:D ChengFull Text:PDF
GTID:2439330596466485Subject:Accounting
Abstract/Summary:PDF Full Text Request
The era of big data,the development of big data technology has had a major impact on our social economy and culture.The era of big data has changed the traditional methods of data collection and processing,and has also prompted people to change their way of thinking.Similarly,the development of big data technology has also had a major impact on the procedures and methods of auditing.By relying on big data technology,it is possible to collect and process all data without relying on sampling analysis.As a new and efficient auditing method,big data auditing is more and more popular.But big data auditing can only be carried out with the help of the financial sharing platform.In the era of big data auditing,the scope of auditing has been continuously expanded,the sample size of auditing has expanded rapidly,and the enterprise financial sharing platform has provided data support for big data auditing.Through the corporate financial sharing platform,auditors can maximize the full audit of the largest sample.HX Group is a leading enterprise in the tax control industry.In 2015,it began to build a financial sharing platform.At present,the financial sharing center has been put into operation and centralized management of data has been realized.However,HX Group still carries out the financial revenue and expenditure audit work according to the procedures and methods of the previous corporate financial revenue and expenditure audit work,which has not adapted to the rapid development of HX Group's requirements of enterprise management and control.Under the new situation,HX Group should change the procedures and methods of financial revenue and expenditure audit according to the status quo of its financial sharing platform,improve the quality of auditing,and strengthen the overall management and control of enterprise groups.Based on the above problems,this paper takes HX Group as an example to explore the use of big data technology in the financial shared service model to carry out the work of HX Group t.This paper firstly reviews the current situation of HX Group's financial revenue and expenditure audit and the status quo of the establishment and operation of the financial sharing platform,and analyzes the necessity of the financial revenue and expenditure audit procedures and method changes under the HX Group financial sharing platform.Then,based on the principle of big data technology,the program of HX Group financial revenue and expenditure audit is constructed,and the application of big data technology in HX Group financial revenue and expenditure audit is introduced.The main analysis is cluster analysis,time series analysis,Correlation analysis,regression prediction analysis,and descriptive statistics are the specific applications of the five methods.Finally,the author proposes to use the principle of big data technology to carry out financial revenue and expenditure audit recommendations under the HX Group financial shared service model.
Keywords/Search Tags:Financial Shared Services Model, Big Data Audit, Financial Revenue and Expenditure audit
PDF Full Text Request
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