What is the application of big data in auditing?

The application connotation of big data in auditing is as follows:

Big data audit is the product of the development of information technology, which mainly collects, processes and analyzes a large number of audit-related data through computer terminals to achieve the established audit objectives.

In terms of content, it mainly covers two aspects: electronic data audit in big data environment and computer information system audit in big data environment.

Its main features include three aspects. First, in the big data audit, it involves all kinds of data resources and has the characteristics of mass and diversity; Second, the big data audit needs to classify and analyze a large amount of collected data, and the complexity of the data determines that these data processing is very technical; Third, big data audit has broken the industry boundaries in the traditional audit process and changed the traditional audit organization model.

The digital audit mode of "overall analysis, discovery of doubts, decentralized verification and systematic research" has been realized, which is an important application feature.

Introduction to Big Data:

Data collection, which is characterized by large capacity, various types, fast access and high application value, was first applied in the IT industry. At present, it is rapidly developing into a new generation of information technology and service formats that collect, store and analyze a large number of data with scattered sources and diverse formats, discover new knowledge, create new value and enhance new capabilities.

Big data must adopt a distributed architecture and carry out distributed data mining on massive data, so it must rely on distributed processing of cloud computing, distributed database, cloud storage and virtualization technology.

The strategic significance of big data technology lies in the specialized processing of huge and meaningful data, that is, the query efficiency and analysis ability of real-time interaction.