Big Data Audit Of Power Grid Enterprises In Province A Application Of Existing Problems And Countermeasures Analysis

Power grid enterprises,large central units,are characterized in natural monopoly and large investment.The power business covers the whole process from electricity generation,transmission,transformation,distribution,and consumption.In addition to locating problems and preventing deficiencies,the audit now embraces a fresh function of aid the value-added development of enterprises,amid the continuous progress of the corporate operation and management modernization.Due to the complicated investment businesses and huge amounts of data,coupled with the failure of traditional audit in keeping up with the development and management of power grid enterprises in the big data environment,an emerging audit mode developed making the best of the advantages of the times will improve the audit quality of power grid enterprises.These enterprises still suffer from incomplete platform construction,stained data collection,and the lack of big data auditors in the process of specific implementation,which hampers the full coverage of the business of power grid enterprises by big data auditing,despite certain progress made in breaking through the traditional auditing model,deploying the construction of big data auditing platforms,and promoting big data auditing projects to audit and monitor.This thesis attempts to study existing problems in the application and dissect the corresponding reasons,and propose countermeasures,so as to favor the practices of big data auditing,provide reference for other provincial power grid enterprises,and improve the company’s operation and management in virtue of the big data audit,ground on the application of big data auditing of power grid enterprises in province A.This thesis comprises five parts.Part I,the introduction,listed the research background and significance,and sorted out the literature review on big data auditing,as well as the research ideas and methods.Part II sketched out theories of enterprise big data auditing,introduced the concept,characteristics,influence,and theoretical basis of big data auditing,laying a theoretical foundation for the following cases.Part III expounded the big data audit cases of power grid enterprises in province A at length,including the introduction to power grid enterprises in province A,the application overview of big data auditing and the existing problems.Part IV dissected the problems in the big data auditing of power grid enterprises in province A from perspectives of defective audit system,poor integration of industry audits,imperfect early warning of audit risks,lack of training of audit talents,lack of management and control of audit projects,and yet-to-be-improved big data audit evaluation system.Part V proposed the corresponding measures to improve the big data audit application of power grid enterprises in province A referring to relevant theories and results of case analysis.First and foremost,efforts should be invested in improving the big data auditing standard system of power grid enterprises in province A,refining the auditing process specification,and bettering the data asset management system,so as to institutionally secure the implementation of big data auditing.Second,promoting the integration of industry audits and improving the quantity and quality of audit collections.Third,perfecting the audit risk warning mechanism of power grid enterprises in province A to replace the post-event audit to the in-event audit.Fourth,improving the overall quality of auditors to provide personnel guarantee for the application of big data auditing.Fifth,strengthening the management and control of audit projects and the application of audit results to realize the value-added effect of audit.At last,completing the big data audit quality evaluation mechanism to improve the audit quality in various rounds.