变“大海捞针”为“精准撒网”，山东全面推进智能审计

Group 1 - The Shandong Provincial Audit Office is focusing on integrating digital strategies into auditing processes, emphasizing "new data, new technology, new models, and new scenarios" to advance intelligent auditing [3] - The office has launched an action plan for comprehensive intelligent auditing, aiming to create a smart auditing system that integrates data resources, operational platforms, and big data applications [3] - The development of the AI auditing model "Luzhi Audit" is a key initiative, enhancing core functions like intelligent analysis and early warning systems, while reducing technical barriers for big data applications [3][4] Group 2 - The Shandong audit authority is implementing a digital auditing approach that prioritizes data analysis, enabling a systematic method for identifying and investigating anomalies [4] - A dual-audit model combining business and data analysis is being adopted, allowing for collaborative efforts across regions and enhancing the overall efficiency of audit operations [4] - The shift towards non-site digital auditing is being explored, focusing on dynamic checks of identified issues and utilizing risk warning models to proactively identify economic risks [4]