试析大数据环境下的数据式审计模式

Research on Data-oriented Audit Mode in a Big Data Environment

大数据产生于新一代信息技术相互融合创新之时,成为重要的技术变革,大数据技术对审计发展也将产生重要影响。《国务院关于加强审计工作的意见》和《关于完善审计制度若干重大问题的框架意见》都提出探索在审计实践中运用大数据技术的途径。在传统环境下,数据式审计模式研究比较明确,而在大数据环境下数据式审计模式有待研究。本文首先通过分析审计模式发生的变化,审计能力提升的方向来研究大数据给数据式审计模式带来的影响,接着从成本效益角度和需求供给角度分析审计模式改进的可行性,然后提出从逻辑流程、网络架构和应用架构的角度对大数据环境下的数据式审计模式进行完善性设计,最终探讨了该审计模式的应用效果并设计了效果评价指标,以期提供大数据环境下数据式审计模式的研究与实践思路。

Big data, generated in the new generation of information technology innovation, has become an important technological revolution. Big data technology will also have an important impact on the development of auditing. O- pinions of the State Council on Strengthening Government Auditing and Framework Opinions on Major Issues Concern- ing Improving Audit System both propose to explore big data technology in audit practice. Research on data-oriented audit mode under the traditional environment is clear, but research under big data environment is in need. The paper firstly studies on the influence of the data-oriented audit in a big data environment through analyzing the change of au- dit mode and direction of audit capacity, then analyzes the feasibility of mode change from the perspective of cost ef- fectiveness and demand and supply, and finally proposes improved design from logic flow, network architecture, and application arc, hitecture. Moreover, the paper discusses the applying effect of the audit mode and designs the quality evaluation index. The paper provides a way of research and practice on data-oriented audit mode.