Research On The Department Budget Execution Audit Of City A Under Big Data Techniques

As the statutory audit project in China,department budget execution audit has always played an important role in supervising the financial management,budget management,and maintenance of public financial funds in various departments.The tremendous changes inside and outside the administrative organs and institutions,companies and society are forcing changes in audit methods.The department budget execution audit has the characteristics of tight time and heavy tasks,In the era of big data,The traditional department budget execution audit method has been unable to meet the requirements of processing the current audited units' diverse and heterogeneous big data with different formats and various sources.It is necessary to introduce big data audit technology into department budget execution audit.The proposal of “full audit coverage” also made new requirements on the implementation of departmental budget audit using big data technology audit methods.On the basis of the “Enhance Auditing by Using Science and Technology” goal proposed by the party and the country,A study was conducted on the use of big data technology by the audit agency of City A in the department budget execution audit.First,based on domestic and foreign scholars' research literature on department budget execution audit and big data audit,summarizing viewpoints,determining the research direction and innovation of this article.Then,the related concepts and theoretical foundations are expounded,the shortcomings of traditional department budget execution audit are listed,and the necessity of introducing big data technology in department budget execution audit is proposed.The innovation of this article is to describe in detail the process of data analysis by the Audit Bureau of City A based on the big data audit supervision platform,by designing the audit indicators to write SQL,and shows how the big data audit technology find audit doubts in department budget execution audit.The author begins with the fourth chapter of the article to introduce the situation of departmental budget execution audit in City A,from simply describing the four basic processes of departmental budget execution audit to elaborating how the big data audit technology in the audit project conducts data collection,cleaning and analysis,and found audit doubts finally.By analyzing the case of city A,it summarizes the experiences that city A is worth learning from other departments or regional audit agencies in the department budgetexecution audit,One is the City A's big data audit supervision platform helps the department budget execution audit,the second is that Audit Bureau exchanged experiences in the application of big data technology actively,and the third is the support of the system to ensure the standardization of the collected data.At the same time,it pointed out the five major problems in the application of big data audit technology in the audit implementation process.First,data collection is time-consuming and data omitted sometimes;second,the audit work arrangement has not broken the boundaries of the office;third,the big data audit plan between multi-department doesn't coordinate;Fourth,the depth of big data audit is not enough;Fifth,the big data audit technology is single.The analysis shows that there are several reasons: first,the integration of the information systems of the government agencies in city A are not in place;second,the audit organization is not good;third,the auditors have insufficient understanding of big data audit;Fourth,big data technology for analyzing unstructured data is immature;fifth,laws and regulations related to big data audit are not sound and solid.Finally,based on the analyzed reasons,the following recommendations in chapter 6 were proposed from the four levels of audit organization,technology,laws and regulations,and personnel training: first,to break the inherent organizational model and arrange audit work reasonably;second,to conduct post evaluation of big data audit;The third is to standardize the big data audit models and improve the big data audit supervision platform;the fourth is to strengthen the application of R language in the audit;the fifth is to strengthen the cleanup and integration of the information systems of the government agencies in city A;the sixth is to strengthen the cultivation of auditors' big data thinking,Seventh,strengthen the training of compound talents.