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1、审计机关推进大数据审计战略研究——以广东省审计厅为例-->ChapterIIntroduction1.1.BackgroundofresearchAsanindependenteconomicsupervisionactivity,nationalauditistheimmunesystemforsaferunningofnationaleconomy.DecisionoftheCentralmitteeofthemunistPartyofChinaonaNumberofMajorIssuesConcerningtheOverall
2、PromotionoftheRuleofLaitteeraisestocarryoutfull-coverauditsupervisiononpublicfunds,state-oustimprovetheperformanceofaudit,strengthentheaudit,andpromotemodernizationofnationalgovernanceandhealthydevelopmentofnationaleconomy.Strengtheningtheauditteammanagement,integratin
3、gauditresources,andincreasingtheintensityofauditannouncementcanallhelptoimprovetheauditefficiencyandeffectiveness,butthekeystillliesinimprovingtheabilityofauditthroughinnovationofauditmeasuresbasedonadvancedtechniques.Atpresent,informationizationhasbeenchangingthemodeo
4、flifeandproductionofhumanbeings.Alongendousdevelopmentandin-depthapplicationoftheinformationtechnology,manygovernmentagencies,enterprises,andinstitutionshavebasicallypletedtheconstructionofdataprocessingandinformationmanagementsystem.Andastheresultofthis,bigdataoffinan
5、cialprocessand,moreimportantly,businessprocessappears.Thebusinessactivitiesandrelatedinformationabouttheaboveauditsupervisionobjectshasbeenrecorded,gatheringtobemassiveinformationthatcanberetrieved.Thestateauditinstitutionshavefullauthoritytoobtaintheelectronicdataofau
6、ditsupervisionobjects.Ifbeingequippedmarizingandanalyzingtheelectronicdatathemselves,theycanimprovetheperformanceofaudit,achievethefull-coverauditsupervisionmorerapidly,andthenultimatelybetterservethestategovernance........................1.2.Purposeandsignificanceofre
7、searchItarisesfrommyajoringinputerscienceandtechnology,andthensengagingoninformationization,secretaryandsupervision.In2012,Iationization.Duringthistime,Iparticipatedinthedraftingofthe“AuditOfficeofGuangdongProvince’sFive-yearActionPlanonInformationization”andthe“Tentat
8、iveOpinionsonPromotingDigitalAuditoftheAuditOfficeofGuangdongProvince”.Thebasicauditelementsthatthestateauditfacescur
