First of all, in the era of big data, the development of the Internet of Things makes data sharing increasingly frequent. And the government audit data has certain confidentiality, but the data of big data is complex and there are great security risks. Therefore, government audits have higher technical requirements for the supervision of big data. Specifically, it includes: First, data storage, in order to achieve the goal of high reliability with relatively low cost and energy consumption, generally depends on redundant reconfiguration and the help of cloud computing technology. When storing, we should classify the data, delete similar duplicate data, reduce the storage capacity of the data, and then add labels to facilitate spot check or inspection of the data in the future; Secondly, data processing, which is very complicated, not only refers to the data sample itself, but also includes the dynamic interaction between multiple spaces, multiple structures and multiple entities. These situations are difficult to describe or analyze by traditional methods, and the processing difficulty is greatly increased and more complicated. It is necessary to use their correlation to analyze semantics and get easy-to-understand content. Finally, the results are visible, and the results obtained by using these tools belong to computer language, which is obscure to non-computer professional auditors. However, in order to make the results more intuitive, easier to understand and analyze, it is necessary to visualize the audit results through audit software and audit technology, but the current audit technology can not meet the requirements.
Therefore, there are huge problems in the safety supervision of audit big data, which puts forward higher requirements for the safety protection of audit technology. At the same time, with the increasing scale of big data, audit technology needs to update audit technology in time and strengthen the security management of audit big data; Repair technical loopholes and constantly improve audit technology.
(B) the challenge of big data to the government audit platform
1. New development of government management mode
E-government refers to the government administrative departments using modern information collection, dissemination technology and Internet communication technology to concentrate the government's management and services to a certain extent, reorganize and configure the government's organizational structure and workflow through the Internet, optimize resources, and provide efficient, transparent and high-quality services to the public in an all-round way. E-government can provide the public with more efficient and transparent information and substantive services.
The healthy, efficient and orderly development of e-government system has also brought a series of problems to national audit. It is a brand-new government audit platform. The construction of e-government may be divorced from the government management system, and auditors may not find the role of e-government in the audit, or they may not adapt to the traditional management system, resulting in "e-waste" affecting the allocation of audit resources, and new information islands may appear.
2. New requirements of cloud audit
With the development of information technology, audit technology is constantly updated, but in terms of methods and technologies, its essence is still modern audit, that is, it only improves the efficiency of audit work at that time. With the emergence of big data, the current audit can no longer meet the requirements of audit work. At the same time, the management mode of cloud computing has gradually been applied to auditing big data, and cloud auditing has gradually entered the eyes of auditors. Cloud audit is a mode that uses cloud computing technology and is completed through the Internet. By using all kinds of data and resources stored in the "cloud", auditors can audit more scientifically and effectively, that is, cloud audit is a new mode that applies big data, cloud computing technology and Internet technology to national audit. In the era of big data, cloud audit has obvious advantages, which can better meet the needs of the development of the times, and will eventually achieve fundamental changes in audit management and audit methods.
(c) The challenge of big data to government auditors
With the continuous upgrading of information technology, with the arrival of big data and internet plus era, the audit data is increasingly huge, and auditors have higher requirements for their own audit information technology ability when carrying out audit work. It mainly involves three aspects:
In terms of cloud computing, due to the development of the times, cloud auditing will eventually become the trend of national auditing, and cloud computing technology is one of the indispensable and important technologies of cloud auditing. The development of cloud computing technology requires auditors not only to have a high theoretical basis of traditional auditing, but also to master the theoretical basis of modern information technology. Therefore, auditors in the era of big data need very good professional ability. Auditors in the era of big data should not only master audit-related professional knowledge, but also have a strong understanding of information technology. As far as the current situation is concerned, although auditors have relatively perfect audit expertise and strong professional ability, they lack knowledge and mastery of big data and cloud computing technologies, and there are even fewer professionals who take into account audit expertise and big data and cloud computing technologies, which cannot meet the needs of the rapidly developing society in the era of big data. There is a shortage of information audit talents in the existing audit team.
In the collection of big data, the data in the era of big data broke through the traditional audit structure. The data in traditional audit is mainly structured data, which is stored in the database. According to the needs of analysis, a data warehouse is constructed, multi-dimensional and multi-connotation operations are carried out, and the collected data are analyzed by using data mining technology to obtain information in depth. In the era of big data, data is mainly semi-structured and unstructured data. Auditors don't know much about this kind of data, and traditional storage can't meet the demand. How to collect big data will be a new problem for auditors. At the same time, the collection of big data must also abide by certain laws and regulations, and the security protection of big data needs to be based on relevant rule of law mechanisms and related technologies as a guarantee.
In the era of big data, there is a high demand for talents and an urgent need for compound talents. At the same time, higher requirements are put forward for on-the-job auditors. In the usual work and study, in addition to strengthening their professional knowledge, they also need to improve their data processing ability and cloud computing technology ability.
Therefore, in the era of big data, the requirements for national audit are further improved, and at the same time, audit institutions are required to cultivate the ability to analyze big data, find outstanding problems and weak links in the process of economic operation, and put forward relevant suggestions to improve national governance.