The Application Of Big Data Analysis In The Audit Of Budget Execution Of County-level Government

As a statutory audit item in our country,the budget execution audit has played an important role in the implementation of national policies,the observance of financial laws and regulations,the management and utilization of financial funds,and the promotion of fiscal budget reform.In the era of big data,with the application of financial accounting software and management information system,the financial data and business data of each department become more and more huge.Facing the situation that the data format of the audited entity is diversified,the structure is complicated,and the source is extensive,the traditional audit method can not satisfy the current audit demand,in addition,the proposal of“Strengthening Audit by science and technology”requires the audit of budget execution using big data technology,which promotes the reform of audit methods,so it is necessary to use big data analysis in budget execution audit.Firstly,this paper expounds the concepts of budget execution audit,Big Data Audit and budget execution audit in the era of big data,then the public fiduciary responsibility theory,the national governance theory and the cloud computing theory are used as the theoretical guidance.Secondly,a county audit bureau to use big data analysis of the implementation of the budget audit as an example,investigation and analysis a county budget implementation audit situation,the use of big data implementation of budget implementation audit background,the use of big data implementation of budget implementation audit situation.Based on the above analysis,the paper summarizes the problems of using big data audit technology in the audit process in County A,such as low efficiency of audit data collection,lack of effective analysis of Unstructured data data,risk of multi-party leakage of audit data,lack of data sharing between streets and towns,and lack of multi-audit talents.Then this paper analyzes the causes of these problems,and according to the causes,puts forward relevant countermeasures and suggestions,that is,the establishment of regular data reporting mechanism,accelerate the standardization of data collection,strengthen the analysis of Unstructured data,strengthen the management of audit data security,speed up the connection and popularization of big data audit methods,and strengthen the training of compound audit talents.Finally,the paper summarizes the research,draws conclusions and prospects the application of big data technology in budget execution audit in the future.This paper examines the use of big data analysis in budget execution audits in county a 2021,and examines the effectiveness of big data technology,this paper considers the problems of budget execution audit under the big data technology and puts forward some countermeasures,which can provide some references for the grass-roots audit institutions to use the big data technology to conduct budget execution audit in the future.