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作 者:刘殷星 LIU Yinxing(Fuzhou Government Fixed Assets Investment Audit Center,Fuzhou,China,350000)
机构地区:[1]福州市政府固定资产投资审计中心,福州350000
出 处:《福建电脑》2022年第10期75-78,共4页Journal of Fujian Computer
摘 要:为响应国家大数据发展战略,增强审计机关在大数据环境下查错纠弊、规范管理的能力,建设一个大数据审计监督平台十分必要。本文围绕如何破解数据“采集难”、“保管难”和“整合难”等传统审计中常见的“三重困难”,介绍建设大数据审计监督平台的相关方案,对其三大功能中心中的审计数据中心和智慧审计中心的业务功能设计提出了重点建设措施。在某市的实践证明,该平台有助于推进审计机关大数据审计工作,实现“纵向到底、横向到边”的大数据审计全覆盖格局。In response to the national big data development strategy, it is necessary to build a big data audit and supervision platform in order to enhance the ability of audit institutions to check errors, correct shortcomings and standardize management in the big data environment. This paper focuses on how to solve the common "triple difficulties" in traditional auditing, such as data "difficult to collect", "difficult to keep" and "difficult to integrate", introduces the relevant schemes for building a big data audit supervision platform, and puts forward key construction measures for the business function design of its audit data center and online audit center. The practical effect of the big data audit and supervision platform in a city has proved that the platform helps to promote the big data audit work of audit institutions and realize the full coverage pattern of "vertical to the bottom, horizontal to the edge" big data audit.
分 类 号:TP319[自动化与计算机技术—计算机软件与理论]
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