新时代大数据审计实践研究——以医疗保障基金审计为例

Research on Big Data Audit Practices in the New Era--Illustrated by the audits of medical security fund

信息技术的快速发展使得国家审计的数据基础和审计方法随之改变。近年来,我国医疗保障改革发展的成就令人瞩目,覆盖城乡居民的医疗保障体系框架基本形成,管理服务体系已完全信息化、数字化。新时代医疗保障审计必须顺应新时代变化步入大数据审计实践。本文基于医疗保障领域审计实践,分析当前医疗保障基金审计面临的大数据环境现状,探究审计分析方式变革、审计方法创新,总结审计专家经验模型,探索关系网络分析方法、数据挖掘方法的审计应用,并从统筹项目组织与实施、加强质量控制、新技术探索、完善大数据审计平台等四个方面提出了进一步深化发展大数据审计的思考建议。

With the rapid development of information technology,the data foundation for and audit methods of government auditing have changed accordingly.In recent years,the reform and development of China’s medical security have generated remarkable results.The framework of the medical security system covering urban and rural residents has been established,and its management and service system has been fully digitized.In the new era,the medical security audit must conform to the new changes and embrace big data auditing.Based on the audit practice in the field of medical security,this paper analyzes the current situation of big data environment faced by the current medical security auditors,explores the changes in audit analytics and innovations in audit methods,summarizes the experience model of audit experts,studies the use of relational network analysis methods and data mining methods,and puts forward suggestions on the further development of big data audit from the four aspects of overall planning and implementation,quality control,new technology exploration,and improving big data audit platform.