Financial Audit Risk Control under the Background of Big Data Era
Under the background of big data,the risks of financial audit are scattered in four stages:data collection,storage,analysis and application.Therefore,we should adhere to the principles of risk-oriented,continuous audit and overall planning to control these potential risks and problems.Specifically,it is necessary to build a platform to support big data financial audit,including audit operation platform,business support library,and risk early warning mechanism.The implementation process should be optimized according to the different stages of the audit,including audit planning,implementation,reporting and follow-up audit.Data auditing methods such as cluster analysis should be applied based on different financial revenues and expenditures.At the same time,it promotes data sharing among departments and trains a series of composite auditors.
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