Research On The Department Budget Executive Audit Informatization Based On Big Data Technology

In recent years,Chinese financial funds,whose volume,coverage of revenue and expenditure have expanded rapidly.By restricting the use of financial funds through budget,the importance of this effective means of government supervision has become increasingly apparent.State audit is an important part of the modernization of national governance system and governance capacity,and plays an irreplaceable role in the standardized use of financial funds.The multi-dimensional and powerful impact of the big data technology environment on traditional audit has been irreversible,which forces the state audit supervision system to keep pace with the times and follow the trend.The purpose of this paper is to analyze that comparing with the model of traditional audit,the different impacts on work of the department budget executive audit when grass-roots audit institutions using big data technology.And put forward corresponding improvement suggestions for the difficulties encountered in the construction and application of department budget executive audit informatization based on big data technology combined with specific audit cases.This paper adopts the method of combining theory and practice,relying on the public accountability theory,national governance theory and cloud computing theory,and takes the 2020 municipal department budget executive audit work of the C Municipal Audit Bureau as a case.Analyze the impacts of big data technology on the audit scope,audit focus,audit method,audit results,audit awareness and other aspects of the department budget executive audit,with a view to providing a certain theoretical basis and practical suggestions for the grass-roots audit institutions.The analysis found that the impact of big data technology on the above-mentioned aspects is two-sided.While optimizing the audit work,it also makes audit institutions and auditors face many challenges.The difficulties faced by the C Municipal Audit Bureau in the department budget executive audit informatization based on big data technology are as follows: insufficient understanding of big data technology,risks in the application process of big data,lack of depth in the application of big data technology,and failure of talent team construction to keep up with business needs in time.In this regard,this paper puts forward the following suggestions for improvement: in terms of system,improve the rules and regulations related to big data technology,establish a unified data interface standard,and establish an audit informatization work implementation evaluation system;in terms of technology,standardize the accounting of financial budget data,improve the proportion of unstructured data,improve the audit experience model,and realize normalized supervision;in terms of talents,adhere to the audit informatization policy based on big data technology,strengthen auditors’ learning of new technologies,and strengthen the construction of talent team.