Big Data Analytics for Audit Informatization_Data Analyst Exam
The world has entered the era of big data. The total volume (Volume), variety (Variety) and speed (Velocity), the 3V characteristics of the data prompted each industry to promote the development of their own information technology, and the Sichuan Provincial Audit Office in the face of changes in the development of the audited units, but also actively respond to the changes of the times, innovative auditing methods and means, and strive to promote the transformation and upgrading of auditing
The way out of auditing is in the information technology. The way out of the audit work in the information technology. The Provincial Audit Office attaches great importance to big data auditing, since 2014, the "Golden Audit Project" construction as the basis for strengthening the system specification, innovative auditing methods, training of personnel, comprehensively promote the Sichuan audit informatization work, and start from the provincial level, to improve the province's digital audit of the top-level design.
Establishing a long-term mechanism
Data collection and analysis by the system
Last year, the National Audit Conference put forward three requirements for big data auditing: data collection should be complete, data analysis should be deep, and technical means should be new. In order to better meet the requirements of the development of big data audit, the Office of the Auditor General set up a brand new department - Electronic Data Audit Division. The department functions in accordance with these three requirements and is responsible for the management of electronic data collection, organizing and carrying out cross-industry, cross-departmental and cross-regional data analysis and utilization, as well as organizing and carrying out networking audits and audits of electronic information systems of provincial departments (units) and other related work.
The relevant person in charge of the Audit Office told reporters that there are two ways to collect data, one is to collect and store the data involved in conjunction with the audit project, and the other is to take the initiative to formulate a data collection plan according to the needs of the land, social security, and other important data related to the audit to collect and organize. After data collection, they are stored in categories by industry, by unit and by year in the form of directories, which is convenient for calling and analyzing in each audit project. Currently, the Audit Data Center has collected 1.5TB of data from eight departments*** including the province's local tax, social security, industry and commerce.
The collection of data is a preparation for data analysis, through which auditors can quickly target suspicions, directional investigation and fact-finding. "Because the data is universally connected, the method we use is mainly for data comparison." The person in charge of the Electronic Data Audit Division explained that, for example, for the audit of the health insurance fund, auditors need to compare the hospital system with the relevant data of the health insurance center to verify whether the two match.
In the tracking audit of the province's safeguarded housing project, the audit team carried out cross-regional and cross-industry data comparison and analysis. First, it compared more than 100,000 personnel information data collected in some cities and counties with information on commercial housing in the housing management department, and found that thousands of people who had purchased commercial housing and exceeded the required standards were still enjoying guaranteed housing. Subsequently, they were compared with the pension insurance contribution base, provident fund contribution base, personal income tax payable, and motor vehicle registration information for the same period, and problems such as fraudulently or illegally enjoying guaranteed housing and fraudulently or illegally receiving monetary subsidies were investigated and dealt with. The audit, in addition to instructing the relevant departments to rectify the situation, has been referred to the local discipline inspection and supervision departments to deal with typical disciplinary problems.
In addition to continuously strengthening the use and analysis of data, the Provincial Audit Office also attaches great importance to the security management of data. The specific operation process of data collection and analysis is very strict and standardized, such as cross-region, cross-sector and cross-industry data collection must be issued a formal official letter. The data analysis of the suspicions identified, the Audit Office will also send a letter of recommendation to the audited unit, the other side will be approved within 1-2 months of the results will be fed back to the Audit Office, the entire process of collecting and analyzing the data to ensure the absolute safety of the data. The Audit Office also specifically issued the "Sichuan Provincial Audit Office of electronic data security management (for trial implementation)" and "Sichuan Provincial Audit Office on-site audit data management (for trial implementation)", forming a long-term mechanism for data security control.
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