Based on the Big Data Audit Risk Model Audit Process Research

Abstract

With the gradual application of big data technology in enterprises, the way and connotation of audit have changed greatly. This paper is based on the impact of big data technology on auditing, Break down the audit risk into four risk elements, including inherent risk, control risk, big data technology risk and inspection risk, Building an audit risk model adapted to the big data environment, Summarize the new connotation of the four risk elements in the new model; Then, analyze and explore the impact of big data audit risk model on the audit implementation process from four stages: audit objective, audit risk identification and evaluation, audit plan and audit risk response, Combined with the audit practice, the big data audit process is sorted out again, Provide thinking guidance and solutions for big data audit.