Research On Continuous Audit Application Under Big Data

The arrival of the era of big data promotes the development of information in all walks of life.The audit,as one of the methods of managing financial discipline,is an important part of the planning and reform of our economic system.In the face of highly information age,audit model,audit methods also need to make corresponding changes.Traditional audit is time-intensive and labor-intensive,so it cannot present business and financial information in real time.However,timely feedback from continuous audit can enable managers to obtain the required information in a more timely manner and make more objective decisions when making major judgments and allocating resources,which can effectively reduce enterprise risks and be more conducive to the long-term development of enterprises.Therefore,under the background of the vigorous development of big data technology and continuous development and application of continuous audit system,it is particularly important to design and implement a new continuous audit mode,which also provides new theoretical and application value for the research of continuous audit.This paper focuses on the continuous audit of China Mobile s Company using big data technology,and analyzes the status quo and influence of continuous audit application in enterprises.China Mobile S Company has its own advantages in manufacturing and analyzing big data tools.As a communication operator,it has saved a lot of user data and Internet data over the years,which contains a variety of commercial information and has great commercial value.In addition,S Company of China Mobile has strong network coverage,abundant data and complete labels,which is conducive to accurate data analysis.As a carrier,S company has many resources and can quickly establish a big data platform,which is more in need of and conducive to the application of continuous audit method.The ability to analyze and apply big data is crucial to the survival of communication operators.It is more representative to carry out research on the new audit mode of continuous audit with big data technology for this type of enterprises.In addition,while strengthening the internal research of the system,it also needs the external environment to ensure the development of continuous audit,so as to provide help for improving enterprise efficiency and strengthening enterprise management.By analyzing the case of S Company of China Mobile,this paper finds that the progress of science and technology has greatly promoted the development of the concept and technology of continuous audit,which greatly helps to carry out more efficient audit work in the era of big data.By analyzing the case of China Mobile S Company,this paper clearly and truly presents the principle and process of big data continuous audit,analyzes the feasibility and extensibility of the model and method of continuous audit,and the conclusions and methods obtained by the research can be applied to the same type of enterprises,providing more references for the audit reform of enterprises similar to China Mobile S Company.