Research On The Application Of Big Data Technology In Environmental Prevention And Pollution Control Audit

In recent years,the rapid development of big data technology has led to a huge transformation in China’s audit informatization construction,and innovative changes in environmental prevention and pollution control audit methods and models have been ushered in.In order to give the full play to the advantages of big data technology and apply it to promote the development of environmental prevention and pollution control auditing,this paper uses the literature research method and case study method to explore the application of big data technology in environmental prevention and pollution control auditing.Specifically,this study first summarizes the current situation of environmental prevention and pollution control auditing in China from the existing theoretical literature and auditing practices,and analyzes the problems of traditional auditing models,such as difficulties in data collection,lower data analysis efficiency and quality,and weaker real-time supervision.Then,from a theoretical perspective,explore how big data technologies such as cloud platforms,web crawlers,visualization and stream processing can be used in the environmental prevention and pollution control audit for data collection,data analysis and enabling continuous tracking audits;also used the audit of water environmental protection and governance of nine highland lakes in Y Province as an example to demonstrate the feasibility of applying big data technology in the three stages of data collection,data analysis and real-time supervision of environmental prevention and pollution control audits.Finally,on the basis of the full study,this paper makes some policy recommendations for the future development of environmental prevention and pollution control auditing in China.The findings show that the application of big data technology can help auditors to comprehensively and efficiently collect the data required for environmental prevention and pollution control audits,improve the efficiency and quality of environmental prevention and pollution control audits,and promote the realization of a continuous tracking audit model.However,in terms of the current state of audit practice nationwide,the application of big data technology in environmental prevention and pollution control auditing is still at the development stage.The audit department should take measures such as establishing a big data audit platform to further optimize data collection methods,improve data analysis efficiency,strengthen real-time audit supervision,and accelerate the development of environmental pollution prevention and pollution control audits in China.