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Audit Data Analysis in the Big Data Era

Audit Data Analysis in the Big Data Era. National Audit Office of China(CNAO), IT Center Dr. Lyu Tianyang, lvty@audit.gov.cn. What is the role of data analysis (especially big data analysis) for SAIs ?. What kind of data and analysis tools you used?. What is big data ?.

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Audit Data Analysis in the Big Data Era

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  1. Audit Data Analysis in the Big Data Era National Audit Office of China(CNAO), IT Center Dr. Lyu Tianyang, lvty@audit.gov.cn

  2. What is the role of data analysis (especially big data analysis) for SAIs ? What kind of data and analysis tools you used? What is big data ? What are the main challenges of audit data analysis in your SAI ? Describing some achievements or typical cases of audit data analysis in your SAI ? Some Topics Related to Our Discussion

  3. General Process of Audit Data Analysis 1 2 3 4 5

  4. Some Opinions from 53 countries’SAIs As an effort of the INTOSAI Moscow meeting, we conducted a survey of big data analysis in SAIs. 53 countries sent their feedbacks. Showed in this picture in blue color.

  5. 1 What is the role of data analysis for SAIs? Question: Do you agree that the use of big data is an important means of improving the performance of the supreme audit institutions (SAIs)? ”Big data” is a buzzword that tends to be misused in many contexts. Government data is most commonly conventional tabular data, not big data. • The majority (39, 73.58%) Strongly agreethat the use of big data is an important means of improving the performance of SAIs. • The rest partly agree with that.

  6. 1 What is the role of data analysis for SAIs? Question: Do you agree that the use of big data is an important means of improving the performance of the supreme audit institutions (SAIs)?

  7. 1 What is the role of data analysis? Question: What role do you think big data analytics can play in the work of the SAIs? The majority (36-44) think big data analytics is conducive to improving audit efficiency, more accurate identification of clues to problems, foresight in auditing to identify risks, etc. However, these effects will be in present while there is skilled personnel and technical capabilities to analyze big data.

  8. 2 What kind of data you can use?

  9. 3 What kind of data analysis tools you used ?

  10. What are the main challenges of audit data analysis in your SAI? 4 Question: What do you think are the main problems facing the development of IT audit in your country? • The majority (32-34) lack corresponding professionals and face technical challenges. • The minority(18-19) have no sufficient budget and investment in IT and lack top-level design for IT audit. • Less part lack relevant legal support or computer auditing tools, or have IT application restriction or audit organizations problems. • Due to inadequate budgetary support (being donor driven), IT audit has not been a focus. • Lack of skills of an interdisciplinary team that works on data science in favor of integrated control.

  11. Describing some achievements or typical cases of audit data analysis in your SAI ? 5 Output from business system Import data into audit system Exchange file Business system Audit system … SQL Server SQL Server Oracle Oracle … Output Import DB2 XBRL-GL MySQL … … … Database Database

  12. Describing some achievements or typical cases of audit data analysis in your SAI ? 5

  13. Describing some achievements or typical cases of audit data analysis in your SAI ? 5 Standardization in CNAO and our joint efforts in ISO.

  14. Describing some achievements or typical cases of audit data analysis in your SAI ? 5

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