What are the advantages of applying big data technology to auditing?

Big data technology provides opportunities for the development of audit work, so it is widely used in the audit field by modern enterprises. The specific advantages are as follows:

1. At present, the application of big data in auditing is imperative. With the rapid development of informationization and paperless office, paper vouchers have gradually disappeared, and the traditional way of browsing paper vouchers can no longer be continued. At the same time, with the high application of business system, simple violation of discipline can no longer continue, and the means of violation of discipline become more hidden.

2, the traditional single information access can no longer find violations. At the same time, the country's requirements for full coverage are getting higher and higher, but the number of our (experienced) auditors is extremely limited. In some places, even large group enterprises with tens of billions of output value only have more than 20 internal auditors, but they need to cover nearly 200 secondary and tertiary subordinate enterprises.

3. In the case of hundreds of internal audit projects every year, it is almost impossible to achieve full audit coverage only by manpower in such a working scenario, and big data applications have become a must-have for completing audit work. With the maturity of policies, big data technology, information environment and many other conditions, it is timely to implement big data audit.

4. From the policy guidance of national ministries and local governments to the internal audit (internal control) requirements put forward by front-line entities such as schools and enterprises to improve their own management and business governance capabilities, all of them provide an important guarantee for the successful implementation of big data audit from the policy and demand. At present, the foundation of information construction has begun to take shape among all kinds of business entities that need to realize internal audit.

A large number of precipitated data provide rich data raw materials for big data audit.

1. At present, the big data technology for consulting and analyzing massive data is very mature. Because of the particularity of the audit process, it is often necessary to analyze the most original data, rather than the data that has been summarized and summarized many times. Before the big data technology is mature, it takes time to analyze tens of billions of pieces of data in real time using traditional technologies such as relational databases.

2. Computing power is beyond the capacity of the internal audit department. With the maturity of big data technology, the computing power (corresponding cost) and time required for real-time analysis of PB-level data are greatly reduced, and it is not difficult to access more than 10 billion data in milliseconds. For internal audit, the audited object is relatively fixed, which means that the audit ideas and methods can be relatively solidified.