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has been cited by the following article:

• TITLE: Integrated Big Data Audit with Internal Control Audit to Dig up the “Swindlers” behind Social Security Funds Misappropriation

  AUTHORS: Benxiang Jiang

  KEYWORDS: Social Security Funds Audit, Corruption, Misappropriation, Case Study, Internal Control Audit, Information System Standardization Manage-ment

  JOURNAL NAME: Journal of Financial Risk Management, Vol.10 No.4, December 29, 2021

  ABSTRACT: Social security fund is highly time-efficient and changing with policies, which attaches great importance by the government and gathers the public attentions. Therefore, it always arouses social concerns. In this paper, we explore the method of combining big data audit with traditional internal control system audit. The internal control audit system has been applied throughout the whole process of major funds for people’s livelihood auditing including social security funds and housing provident funds etc., which has reached the full coverage supervision of the data information of capital flow, business flow and personnel flow. The two aims of detecting problems and plugging loopholes have been achieved. In the case study on the pension fund audit that unified organized by National Audit Office, our bureau investigated and handed over a case clue of a huge amount of social security funds misappropriation by using the dual combinations method. It has attracted the great attention of the municipal government and the attention of all walks of life and promoted the further improvement of the management system and mechanism as well.