Exploring the Enhancement of Financial Audit Efficiency in Universities through Big Data Technology
Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v6i4.4092
Abstract
Financial audit is a crucial means to ensure the authenticity and reliability of financial information in universities, optimize resource allocation, improve the efficiency of fund utilization, and enhance internal control and management. Every expenditure is closely related to teaching quality, scientific research innovation, and the well-being of faculty and students. With the continuous expansion of university scale and the increasing diversification of funding sources, traditional auditing methods can no longer meet the needs of the work. In recent years, with the rapid development of big data technology, new revolutionary tools have been provided for financial audits in universities. Relying on the powerful data processing, analysis, and mining capabilities of big data, audit efficiency and quality can be significantly improved. This paper outlines the current situation and existing problems in university audit work, analyzes the characteristics of big data technology and its significance in enhancing audit effectiveness, and discusses the challenges and solutions of applying big data in auditing. This study aims to assist universities in advancing the informatization of audit work, enhancing internal management, and achieving high-quality development.
Keywords
financial audit; big data technology; universities; challenges; countermeasures
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[5] Qi Yanhui, Chen Xiao. Exploring Reform and Innovation Paths of Engineering Audit Models in the Big Data Era [C] // China Association of University-run Enterprises Lifelong Learning Committee. Proceedings of the 4th Academic Seminar on Innovation and Development of Educational Information Technology. Qingdao Metro Group Co., Ltd.; Shandong Sanyang Project Management Co., Ltd., Fourth Branch, 2025: 413–415. DOI:10.26914/c.cnkihy.2025.020911.
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