大数据对政府审计的影响

The Impact of Big Data on Government Audit

摘要: 互联网的出现使得来自世界各地、各行各业的数据信息呈指数增长，由此形成的大数据已经成为堪比石油的新型社会财富，这不仅带来人们生活方式的随之改变，也有效地促进着保障政府廉洁高效的审计方式开始从传统的政府审计转向大数据审计。我们认为，政府审计基于大数据可以实现诸如审计分析实时快速、审计证据更加充分、审计技术更多选择、审计数据跨部门分享以及审计结果有效落实等优势，但与此同时，大数据也在审计数据的真实性及其保护与控制、审计人员的知识储备与技术使用、审计基础信息以及分析平台的选择等方面给政府审计带来了挑战。为此，我们建议通过完善相关法律法规、改革审计体制机制、落实问责制、创新计算机审计软件以及加强审计人员的职业化建设等措施来积极应对。

Abstract: The emergence of the Internet makes the information exponential growth from all over the world, all walks of life; the resulting big data has become comparable to the new social wealth as oil. This not only brings changes of people’s lifestyle, but also effectively promotes the government honest and upright. Efficient auditing began to shift from traditional government audits to big data audits. We believe that government audits are based on big data to achieve such advantages as real-time rapid audit analysis, more auditing evidence, more choice of audit technology, cross-sectoral sharing of audit data, and effective implementation of audit results, but at the same time, big data are also faced with challenges, such as the authenticity of the data and its protection and control, the knowledge and skills of audit staffs, the basic information of the audit and the choice of analytical platform to the government audit. To this end, we propose to strengthen the relevant laws and regulations, reform the audit system mechanism, implement the accountability, innovate computer audit software and strengthen the professional knowledge of staff.