基于数据仓库技术的大数据审计方法研究

Research on Data Warehouse-Based Big Data Audit Method

近年来,大数据技术的发展和广泛应用给国家经济社会带来了深刻的影响,也给审计工作带来了新的机遇。2014年《国务院关于加强审计工作的意见》明确指出“探索在审计实践中运用大数据技术的途径,加大数据综合利用力度,提高运用信息化技术查核问题、评价判断、宏观分析的能力”。在此背景下,学术界和实务界关于大数据技术在审计工作中的应用展开了广泛的研究。刘星等(2016)阐释了大数据审计的内涵,并提出了推进大数据审计工作所面临的困难与挑战。陈伟等(2017,2018)探讨了网络爬虫、本文挖掘、数据可视化技术在审计领域的应用,以及电子数据审计方向面临的机遇与挑战。

In most audit engagements,a data warehouse covering the whole audit process has not yet been established.This has greatly limited the effectiveness of the application of big data technology in audit;as a result,the potentials of big data technology cannot be brought into full play.Data warehouse is a subject-oriented,integrated and relatively stable data collection that reflects historical changes.Using data warehouse to effectively organize and store audit data will significantly standardize the audit processes and improve audit efficiency.Therefore,based on audit theory and practice and the design thinking of data warehouse,in view of the current application of big data in audit and the internet field,this article researches the data warehouse-based big data audit method.