{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,3]],"date-time":"2026-02-03T21:06:08Z","timestamp":1770152768015,"version":"3.49.0"},"reference-count":15,"publisher":"SAGE Publications","issue":"6","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IFS"],"published-print":{"date-parts":[[2020,12,4]]},"abstract":"<jats:p>As the COVID-19 epidemic continues to spread, the government has managed to prevent people from gathering. The audit work can only be carried out through the network, which puts forward higher requirements for the accuracy and effectiveness of the audit work. Under the background of the continuous development of big data and other information technologies, big data audit has gained important technical support and played an increasingly important role. Units at all levels gradually attach importance to the enterprise management mode based on the financial sharing service mode. This paper analyzes the related problems of big data audit under the financial sharing service mode, involving big data flow, big data preprocessing, big data audit process and other issues, in order to provide useful reference for the implementation of big data audit by using the financial sharing service mode under the influence of COVID-19.<\/jats:p>","DOI":"10.3233\/jifs-189298","type":"journal-article","created":{"date-parts":[[2020,9,18]],"date-time":"2020-09-18T12:47:20Z","timestamp":1600433240000},"page":"8997-9005","source":"Crossref","is-referenced-by-count":8,"title":["Big data audit based on financial sharing service model"],"prefix":"10.1177","volume":"39","author":[{"given":"Linghan","family":"Li","sequence":"first","affiliation":[{"name":"Hefei College of Finance and Economics, Hefei, Anhui, China"}]},{"given":"Yan","family":"Feng","sequence":"additional","affiliation":[{"name":"Xuancheng Vocational and Technical College, Xuancheng, Anhui, China"}]},{"given":"Lei","family":"Li","sequence":"additional","affiliation":[{"name":"Chaohu University, Hefei, Anhui, China"}]}],"member":"179","reference":[{"issue":"11","key":"10.3233\/JIFS-189298_ref1","first-page":"224","article-title":"Research on the Shared Service Model of Curriculum Quality Resources Based on Cloud Computing","volume":"2015","author":"Yumei","journal-title":"Guangzhou Chemical Industry"},{"key":"10.3233\/JIFS-189298_ref2","unstructured":"Panpan B. , Dandan F. , Weijie X. , Minglei G. , Tianshu F. , Yang Z. , Chen C. and Li Z. , Research on the Geographic Information Sharing Service Model Based on Cloud Computing, Modern Surveying and Mapping 2017(2)."},{"key":"10.3233\/JIFS-189298_ref3","unstructured":"Yongyuan X. , Research on the Model of Financial Shared Service Center Based on O2o Cloud Business Technology, Chief Accountant of China 2017(8)."},{"issue":"13","key":"10.3233\/JIFS-189298_ref4","first-page":"127","article-title":"Electronic Accounting File Management Based on Financial Sharing Model in the Era of Big Data","volume":"2016","author":"Ping","journal-title":"Business Accounting"},{"key":"10.3233\/JIFS-189298_ref5","first-page":"26","article-title":"Research on Information Service Work Based on Shared Platform in the Era of Big Data","volume":"2015","author":"Rui","journal-title":"Science and Technology Monthly"},{"issue":"10","key":"10.3233\/JIFS-189298_ref6","first-page":"49","article-title":"Research Based on the Provincial Meteorological Data Sharing Service System","volume":"V.6","author":"Jiayi","year":"2017","journal-title":"Digital Design"},{"issue":"03","key":"10.3233\/JIFS-189298_ref7","first-page":"194","article-title":"Research on D-bank Financial Management Based on the Financial Shared Service Model","volume":"396","author":"Xinxin","year":"2016","journal-title":"Finance and Economics (academic Edition)"},{"issue":"01","key":"10.3233\/JIFS-189298_ref8","first-page":"86","article-title":"Research on Cloud Gis-based Site Protection Data Sharing Service,V.23;","volume":"115","author":"Yongxing","year":"2016","journal-title":"Geographic Information World"},{"issue":"26","key":"10.3233\/JIFS-189298_ref9","first-page":"83","article-title":"big Data Audit Research Based on Financial Shared Service Model","volume":"2017","author":"Ning","journal-title":"National Circulation Economy"},{"issue":"04","key":"10.3233\/JIFS-189298_ref10","first-page":"144","article-title":"Research on Group Financial Sharing Service in the Era of Big Data","volume":"397","author":"Lirong","year":"2016","journal-title":"Finance and Economics (academic Edition)"},{"issue":"11","key":"10.3233\/JIFS-189298_ref11","first-page":"188","article-title":"Research on the Financial Sharing Service Model","volume":"818","author":"Yushan","year":"2016","journal-title":"Shop Modernization"},{"issue":"34","key":"10.3233\/JIFS-189298_ref12","first-page":"191","article-title":"The Way of Constructing Financial Sharing Service Model Under the Background of Big Data","volume":"2017","author":"Qicong","journal-title":"China Market"},{"issue":"3","key":"10.3233\/JIFS-189298_ref13","first-page":"176","article-title":"Application Research on Public Hospital Financial Supervision Model Based on Financial Shared Services","volume":"2017","author":"Zhongyan","journal-title":"Enterprise Reform and Management"},{"key":"10.3233\/JIFS-189298_ref14","unstructured":"Xiaohui B. , Juan G. , Hong W. and Si C. , Study on \u201cseparate Construction and Sharing\u201d Method of Spatial Data Interoperability Based on Web Services, Surveying and Spatial Geographic Information 2016(11)."},{"key":"10.3233\/JIFS-189298_ref15","first-page":"129","article-title":"Electronic Accounting File Management Based on Financial Sharing Model in the Era of Big Data","volume":"2016","author":"Namouqian","journal-title":"Commercial Accounting"}],"container-title":["Journal of Intelligent &amp; Fuzzy Systems"],"original-title":[],"link":[{"URL":"https:\/\/content.iospress.com\/download?id=10.3233\/JIFS-189298","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,2,3]],"date-time":"2026-02-03T08:54:39Z","timestamp":1770108879000},"score":1,"resource":{"primary":{"URL":"https:\/\/journals.sagepub.com\/doi\/full\/10.3233\/JIFS-189298"}},"subtitle":[],"editor":[{"given":"Xiaolong","family":"Li","sequence":"additional","affiliation":[]}],"short-title":[],"issued":{"date-parts":[[2020,12,4]]},"references-count":15,"journal-issue":{"issue":"6"},"URL":"https:\/\/doi.org\/10.3233\/jifs-189298","relation":{},"ISSN":["1064-1246","1875-8967"],"issn-type":[{"value":"1064-1246","type":"print"},{"value":"1875-8967","type":"electronic"}],"subject":[],"published":{"date-parts":[[2020,12,4]]}}}