大数据技术对政府审计的影响研究

Research on the impact of big data technology on government audit

当前大数据技术快速发展,我国各级机关单位的信息化水平不断提高,积累了大量电子数据,传统的审计方法无法充分利用这些电子数据,而利用大数据技术可以提高审计效率。文章总结了大数据技术对传统审计在审计模式与目的、审计载体与对象、审计技术与方法、审计人员思维模式四个方面的影响,大数据审计的发展现状与面临的挑战,以及未来的发展趋势。

At present,with the rapid development of big data technology,with the continuous improvement of the informatization level of Chinese organs and units,a large amount of electronic data has been accumulated,which cannot be fully utilized by traditional audit methods.Using big data technology can improve audit efficiency.This paper summarizes the influence of big data technology on traditional audit in four aspects:audit mode and purpose,audit carrier and object,audit technology and method,and thinking mode of auditors,as well as the development status and challenges faced by big data audit,and the development trend in the future.