Reasons for the lack of top-level design of audit data

The reasons for the lack of top-level design of audit data are as follows:

1. The auditee lacks understanding of data storage and protection, resulting in incomplete, inaccurate and irregular data, thus causing many obstacles to the auditor's data analysis.

2. The lack of top-level design and planning in various departments and systems leads to the complexity of financial and business information systems, while the application systems are independent of each other, and the degree of information sharing is low, resulting in many information islands and no effective information sharing chain, which makes the electronic data collected by the audit department unable to fully reflect the business process of the audited unit, which makes it very difficult for data analysts to conduct cross-department, cross-system and cross-industry data association analysis.