| Financial risks spread quickly and harm widely,so the national audit has always focused on preventing and resolving major risks.In the financial audit,due to the high degree of digitization of the financial system itself and the integration of transaction business,the changes of the audit object itself and the impact of the global financial system will lead to the amplification of risks.The national audit has paid more attention to the systemic risks of financial institutions,revealed problems,improved the financial supervision system and played a positive role.With the development of information technology and the exploration and application of big data in the financial field,profound changes have taken place in business and management in the financial field,which also brings new opportunities and challenges to financial audit.When presiding over the first meeting of the central audit committee,the general secretary also pointed out that we should adhere to strengthening the use of big data technology in audit,strengthen the audit work mechanism,strengthen the leadership relationship between superior and subordinate audit institutions,and accelerate the formation of national unity of audit work.In the strategic plan of the 14th five year plan,the main work direction is to prevent and resolve financial risks.It can be seen that the national audit pays great attention to financial security.Therefore,it also takes a variety of measures to strengthen supervision and prevent and resolve financial risks.Strengthening scientific and technological audit and using big data technology can make up for some deficiencies in traditional audit methods and provide technical support for promoting the effectiveness of financial audit.However,at present,there are still many deficiencies in the development and improvement of big data technology in financial audit.Therefore,it is necessary to provide effective safeguard measures for national audit under the background of big data,such as establishing and improving the linkage mechanism of supervision and audit,establishing the audit result sharing platform,improving the laws and regulations on big data audit,making it have laws to rely on and promoting the high-quality development of financial audit,Give full play to the role of preventing and resolving financial risks.Firstly,starting with the theoretical basis of financial risk,this paper expounds the characteristics of financial risk in detail,introduces the main role of national audit in preventing financial risk,provides a theoretical basis for the paper,and analyzes the relevant literature.At the same time,the paper analyzes the implementation scheme of national audit to prevent financial risks under the background of big data,including audit objectives,audit contents and key points and audit management.It also discusses the role of big data technology in preventing and resolving financial risks by analyzing the role of big data technology in audit preparation,audit implementation and audit report.Secondly,through the audit case analysis of bank a,the paper studies the problems existing in the specific audit practice of financial audit and finds the risk problems existing in financial audit from the problems.In view of these problems,this paper puts forward some suggestions to optimize the audit of bank a from the aspects of establishing macro thinking to enrich the national audit results,using big data technology to improve the national audit quality,using big data technology to establish a risk early warning system and strengthening the application of audit results.Finally,we hope to provide safeguard measures for the role of national audit in preventing and resolving financial risks under the background of big data by establishing and improving audit quality management,establishing and improving big data talent training objectives and mechanisms,and improving laws and regulations related to big data audit. |
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