Probe - Accounting, Auditing and Taxation

Application of big data auditing for comprehensive audit coverage in universities

Rongping Yu

Hunan Institute of Technology

Wenhua Liu

Hunan Institute of Technology

Yong Zhang

Hunan Institute of Technology

Wenqing Song

Hunan Institute of Technology

DOI: https://doi.org/10.59429/paat.v7i4.12465

Keywords: big data auditing; full-scope audit coverage; university internal audit

---

Abstract

Ensuring full-scope audit coverage to safeguard the healthy and sustainable development of universities has emerged as a new mandate for internal audit. This study addresses the challenges that higher education institutions face in achieving comprehensive audit coverage. Drawing on President Xi Jinping's "strengthening audit through technology" concept, the advantages of big-data-driven auditing for realizing full internal audit coverage are analyzed. An integrated framework for a big data auditing information system is then established, detailing its architecture, core modules, and data‑flow mechanisms. Grounded in actual university audit practices, key applications of the system are examined. Principal implementation difficulties are dissected, and corresponding improvement measures are proposed. This work presents a reference model and provides practical recommendations for leveraging big data auditing technologies to achieve comprehensive audit coverage in higher education.

---

References

[1] Zhang, L., Zhu, W., Wang, J. (2020). Big data auditing model and case study: University inspection audit as an example. Accounting Communications, (13), 141–144.

[2] Cao, Z., Guo, N. (2020). Impact of cloud computing and blockchain on internal audit. Economic World, (3), 19–24.

[3] Zhang, Y., Yin, L. (2023). Application of blockchain technology in university internal audit. Journal of Taizhou University, 45(1), 52–56, 63.

[4] Qi, Y. (2024). Exploring fullscope audit coverage in universities in the era of big data. Marketing World, (4), 32–34.

[5] Liu, Z., Lei, Y. (2024). Datadriven auditing in universities from a social network analysis perspective. Accounting Communications, (19), 127–132.

[6] Cui, Z., Niu, Y. (2024). Theoretical framework and practical pathways for AIdriven audit transformation. Journal of Chongqing University of Technology (Social Sciences), 38(10), 103–114.