基于数据式审计模式的大数据智慧审计平台构建研究

Research on Building a Big Data Smart Audit Platform Based on a Data-based Audit Model

随着大数据技术在各类事项开展中的应用,越来越多的事项信息以数据的形式存储于特定的数据中,审计由原来的纸质材料转变为现在的数据化材料,进而衍生出了数据式审计模式。在以数据式审计模式为主导的审计工作中,构建大数据智慧审计平台,提高审计工作的效率和效果,是一项重要的技术性工作。结合审计工作实际,在概括介绍数据式审计模式的基础上,就构建大数据智慧审计平台的思路和方法进行了探讨分析,为基于数据式审计模式的大数据智慧平台构建,提供了相关内容参考。

With the application of big data technology in various matters,more and more matter information is stored in specific data in the form of data.The audit objects have changed from paper-based materials to datadriven materials,which has led to the emergence of a data-driven audit model.Building a big data intelligent audit platform to improve the efficiency and effectiveness of audit work is an important technical task in audit work led by a data-driven audit model.Based on the actual audit work and an overview of the data-driven audit model,this paper explores and analyzes the ideas and methods for building a big data intelligent audit platform,providing relevant content references for the construction of a big data intelligent platform based on the data-driven audit model.