Established in December 2016, the INTOSAI Working Group on Big Data (WGBD) aims to determine the opportunities and challenges faced by the Supreme Audit institutions in the era of big data. More importantly, it also promotes the information sharing and experience exchange around big data among the audit institutions in different countries. WGBD has successfully organized three times annual meetings from 2017 to 2019 with the theme of big data audit experience sharing, the role of big data audit in the realization of national sustainable development goals and audit reform under the big data environment.
Recently, the fourth video conference was held by WGBD on September 24th, 2020. More than 100 representatives from 31 countries and organizations attended the meeting and representatives from 13 countries gave speeches on innovation and application of big data audit and analysis technology. The results of a questionnaire conducted by the Audit Board of the Republic of Indonesia have showed that Supreme Audit Institutions of various countries differ in four aspects of the application of latest technologies. They are big data basic capability, big data acquisition technology, big data analysis technology and big data presentation technology, all of these were profoundly discussed on the research project undertaken by the Audit Board of the Republic of Indonesia. On account of Big Data Audit Guidelines, National Audit Office of the People’s Republic of China has reported the progress of the research project in 2019, focusing on the preliminary integration framework which based on the concept and operation mechanism of big data audit and oriented toward quality control. In their report, the preliminary integration framework has incorporated a two-stage security system with data acquisition and preparation, data analysis and application, taking risk prevention point as the kernel.