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《Journal of Shandong University of Science and Technology(Social Sciences)》 2018-06
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Opportunities and Challenges of Government Audit in the Era of Big Data

LIU Wen;LI Yi;Shihezi Municipal Audit Bureau;School of Economics and Management,North China University of Technology;  
The development of big data technology brings new opportunities for the government audit,making it free from the restrictions of the time and place,expanding the scope of the audit,improving audit efficiency,innovating work methods,promoting audit transformation,reducing subjective judgments,and enhancing the objectivity of the results.At the same time,under the era of big data,government audit is also facing many challenges,such as data collection and storage capacity,big data processing platforms and data centers,the auditors' integrated operational capacity and data processing capacity,data sharing and exchange level,data security and confidentiality.The further development of government audit needs to strengthen the top-level design,establish big data audit analysis platforms and improve its performance,promote resource integration,strengthen security assurance capacity,and cultivate compound talents.
【CateGory Index】: F239.4
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【Citations】
Chinese Journal Full-text Database 1 Hits
1 NIU Yanfang;XUE Yan;MENG Xiangyu;;The Research of Changes of Audit Business Model under Cloud Computing Environment[J];南京审计学院学报;2014-04
【Co-citations】
Chinese Journal Full-text Database 1 Hits
1 Zhang Yongjie;;Analysis on Buliding a Network for Pension Audit in the Perspective of Cloud Computing[J];审计研究;2015-05
【Secondary Citations】
Chinese Journal Full-text Database 4 Hits
1 QIN Rong-sheng(Beijing National Accounting Institute,Beijing 101312,China);On the Development of Cloud Computing and Its Challenges to Accounting and Auditing[J];当代财经;2013-01
2 Chen Wei Wally Smieliauskas;Study on Online Auditing Methods in Cloud Computing Environments[J];审计研究;2012-03
3 Wang Zhiyu;Audit Informatization and Andit Organization Mode[J];审计研究;2011-04
4 Mr.Wen Feng;Cloud Computing and Cloud Auditing——Some Thoughts on the Concept and Framework of Audit in Future[J];中国注册会计师;2011-02
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