i大数据背景下有关审计监督全覆盖的研究——基于智能技术的持续审计模型【摘要】审计监督全覆盖，既是党中央对国家审计的治理提出的时代需求，更是推进审计监督体系建设，提高审计监督能力的必经之路。新时代下，政府的管理和决策需要大数据，大数据已经成为政府和群众沟通的桥梁。随着大数据时代的到来，实现审计监督全覆盖已经成为大势所趋。面对新时代、新趋势，审计监督全覆盖的涉及领域越来越广，本文详细介绍了大数据时代背景下，审计监督全覆盖所面临的机会和机遇，也同时指出了新时代审计监督全覆盖的困难与挑战。针对大数据技术对审计监督全覆盖造成的影响，基于智能技术控制下的持续审计模型，本文就如何实现新时代背景下的审计监督全覆盖有关其实现途径和应对策略展开论述。【关键词】大数据；审计监督全覆盖；持续审计模型iiResearchonthecompletecoverageofauditsupervisioninlargedataenvironment【Abstract】ThecompletecoverageofauditsupervisionisthedemandofTheTimes,combinedwiththeimportantwaytoimprovetheabilityofauditsupervision.Inthenewera,bigdatahasbecomemoreandmoreimportantingovernmentmanagementanddecisionmaking,becomingabridgebetweengovernmentandsocialmass.Withtheadventofthebigdataera,ithasbecomeatrendaboutcompletecoverageofauditsupervision.Facingtheneweraandthenewtrend,theareaofauditsupervisionisgrowing,thisarticleshowschanceandchallengesofthecompletecoverageofauditsupervision.Fortheinfluenceofbigdatatechnology,basedontheContinuousAuditingModelofintelligenttechnology,thisarticleshowsrealizingapproachesoftheauditsupervision.【Keywords】BigDataArea;CompleteCoverageofAuditSupervision;ContinuousAuditingmodel目录摘要........................................................................................................................................iAbstract......................................................................................................................................ii一、引言.....................................................................................................................................1二、文献综述...........................................................................................................................1（一）审计监督全覆盖相关研究.............................................................................................1（二）大数据相关研究.............................................................................................................2三、大数据环境下审计监督全覆盖的涉及领域.....................................................................3（一）国家审计监督全覆盖.....................................................................................................3（二）部门预算执行审计监督全覆盖.....................................................................................3（三）环境责任审计监督全覆盖.............................................................................................4四、大数据环境下审计监督全覆盖面临的机遇与挑战.........................................................4（一）大数据环境中带来的机遇.............................................................................................4（二）大数据环境下面临的挑战.............................................................................................5五、大数据环境下审计监督全覆盖的实现途径——以持续审计模型为例.........................6（一）持续审计模型简介...................................................................................................
