Research On Big Data Audit Of Rural Household Loan

The rapid development of information technology has brought society into a new era of information technology.Big data uses Internet terminal equipment to record data,summarize rich data sources,process them,and tap the value of the data itself.When faced with large-scale data processing,especially for traditional commercial banks with increasingly complex modern banking business,our third line of defense is internal audit,which has an important function of risk management and control.Due to the traditional internal audit method,it is no longer possible to meet the needs of modern banking business in modern commercial banks,so new means must be used to deal with this problem.Compared with the urban market,China’s agricultural economic development is lagging behind,the party and the state attach great importance to the economic and social development of agriculture,and clearly put forward in the Nineteenth National Congress of the Party that "adhere to the priority development of agriculture and rural areas",and for the first time proposed the implementation of rural strategy revitalization.At the Sixth Plenary Session of the Nineteenth Central Committee,the idea of scientifically planning the work of "three rural areas" was put forward.Therefore,for the credit business of rural farmers,the internal audit system of big data came into being.Although big data technology has great advantages in the application of internal audit of farmer loans,there are also some shortcomings.This paper uses the case study method and takes Bank X as the background to introduce the basic situation of Bank X in the development of internal audit of farmer loan business,including the internal audit organization of Bank X and the key contents of the audit of farmer loan business,etc.,studies the application of big data audit of farmer loans,puts forward the challenges of big data technology in internal audit,and proposes countermeasures for the audit of farmer loan business of the bank.Through the investigation of Bank X,it is believed that there are problems in its internal audit such as incomplete collection of farmer loan data,insufficient data analysis ability and technology for farmer loans,low operability of the audit platform,lack of internal auditor team to meet the development needs of the big data era,and imperfect internal audit mechanism of big data.It further proposes to strengthen the ability to collect and obtain big data,strengthen the ability to analyze big data by using big data software,optimize the design of the audit platform,establish and improve the internal audit talent training mechanism,and improve the management system of the big data internal audit platform.This paper combines the relevant theories of big data internal audit and farmer loans,studies the big data audit of bank X farmer loans,takes the internal audit problem of bank X as a breakthrough,and has reference value for the big data audit of farmer loans of china’s commercial banks,hoping that the countermeasures proposed will have application significance for China’s commercial banks to deal with and improve the internal audit of farmer loans.