| Big data has been listed as an important part of China’s development.Conforming to the requirements of the times and adhering to the road of science and technology enforcement,big data is applied to solve the traditional audit problems,and promotes the innovation and development of the national audit.Based on the follow-up audit of security housing projects,through literature research,case analysis,quantitative and qualitative analysis,this paper summarizes the shortage of audit power,data information barriers,authenticity of qualifications of subsidized personnel,difficulty of whole process supervision of construction funds and sampling audit style exposed by traditional audit methods in the follow-up audit of security housing projects.In contrast,big data audit has five advantages:weakening the limitation of audit manpower and material resources,breaking the information island to promote information collaboration and sharing,realizing the monitoring of the whole process of construction funds,covering the whole scope of audit,and greatly improving the efficiency of audit supervision.The application of big data audit also has an impact on the follow-up audit of the security housing project,which makes the audit procedure simpler,the audit evidence more diversified,the auditors more dependent on big data,leading a change of the audit thinking mode accordingly.By introducing the methods and successful application of big data on the audit of the security housing projects in T city,this paper affirms the important function of the big data playing on the audit.At the same time,this paper also points out the limitation of big data audit on the following aspects,including the inconsistence of data collection,the weakness of the ability of data excavation,hidden dangers in data security,data sharing limited by location and so on.In order to solve the above problems,this paper points out six aspects needing to be reinforced,including formulation and improvement of the data collection system and development plan,building a talent pool on big data audit,improvement on the ability of big data analysis,establishment of the safety awareness of data use,elimination of data sharing boundary,strengthen data collationBy improving the big data audit methods,the paper aims to promote the fairness of distribution of the security housing project,enable the audit supervision more comprehensive,make the audit method more scientific and effective,and enable a more extensive application of the big data audit. |
