Research on Influencing Factors of Government Audit Big Data Capability

The widespread application of big data has had a profound impact on social and economic development. Government auditing is the guarantee for the modernization of national governance, and the development of big data audit capability has become the key to improving national governance capability. This paper summarizes the concept of government audit big data capability, and constructs the influencing factor model of government audit big data capability. This study finds that the construction degree of audit big data platform, big data management ability, big data audit technology and auditors' big data technology ability have a significant positive impact on the government audit big data ability, and the audit organization coordination ability plays a positive moderating effect in the whole impact process. This study provides guidance for the improvement and development of government audit big data capability.