Modern Social Science Research

The audit of natural resource assets for departing leaders is a unique audit system in China, which includes environmental protection in the performance evaluation of leaders and is conducive to promoting green innovation and development. As a new trend and direction in the development of auditing, big data auditing, with its “5V” characteristics, can address various issues in the audit of natural resource assets leaving office. This article deeply analyzes the current situation of the combination of natural resource asset departure audit and big data audit mode for leading cadres, proposes the challenges faced by the integration of big data audit mode into traditional audit projects, summarizes the problems that need to be solved in the application of big data audit mode in departure audit, and proposes corresponding countermeasures.

Big data audit; Leading cadres; Audit of natural resource assets; Off-office auditing