Audit ideas and methods of using big data analysis to find problems——The specific application of big data analysis in the audit of new rural cooperative medical fund
运用大数据分析发现问题的审计思路和方法——大数据分析在新型农村合作医疗基金审计中的具体运用

摘要

本文以大数据分析在新型农村合作医疗基金审计的运用为例，探究运用大数据分析发现问题的审计思路和方法，以期审计部门更好的利用计算机审计技术发现基金管理存在的问题，更好地开展对基金的审计监督工作。

Abstract

This paper takes the application of big data analysis in the audit of the new rural cooperative medical fund as an example to explore the audit ideas and methods of using big data analysis to find problems, in order to make better use of computer audit technology to find problems in fund management and better carry out the audit supervision of the fund.