The challenges and countermeasures of government audit in the age of big data

摘要

The age of big data on the government audit is not only an opportunity, but also a challenge. It also put forward higher requirements on the development of electronic government affairs, changes of audit object and content also make the government audit faces challenges from the audit subject, audit risk, audit means etc. This paper considers that, the government audit should deal with the coming or upcoming challenges through training data audit experts, sufficient computing technology or establish cloud audit platform using the cloud computing technology, strengthen the construction of security system and enter new specification for the government audit.