Research on Big Data Audit Practice based on Medical Insurance Fund Audit

Abstract

The rapid development of information technology makes the national audit data base and audit method change accordingly. In recent years, China's medical insurance reform and development is remarkable. The framework of the medical insurance system covering urban and rural residents has been basically formed, and the management service system has been completely informationized and digitized. Medical security audit in the new era must adapt to the changes in the new era and step into the practice of big data audit. Based on the audit practice in the field of medical security, this paper analyzes the current situation of the big data environment faced by the current medical security fund audit, discusses the existing problems of medical insurance audit based on big data, and puts forward suggestions to promote the deepening development of big data audit.