近年来，面对错综复杂的金融环境，审计需求与日俱增。为了破解审计业务与技术融合度不高带来 的不便，省审计厅系统性谋划金融审计领域数字化转型路径，构建了以1个省级数据中心为基石、2大核 心系统为支撑、N个特色工具为补充的"1+2+N"金融智能审计体系。 山东推动金融审计领域数字化转型，构建"1+2+N"金融智能审计体系 安上智慧"显微镜"，精准阻击金融风险 12月15日清晨，在山东省审计厅数据分析中心，大屏幕上跳动的数据流正实时监测着全省金融动 态。"以前开展金融审计，所有资料都得靠人工翻找、抽样查对，现在通过智能审计平台就能完成全量 数据分析，几分钟就做好了此前人工数周的工作。"省审计厅金融审计处副处长常凯说。 "我们在银行审计中，通常会发现对同一集团客户多头授信的风险。过去依靠人工进行分析排查， 耗时长且容易有遗漏。"省审计厅金融审计处副处长孟春边说边打开了"审计智能分析"这一特色工 具，"现在直接把资料导入分析工具，就能清晰呈现贷款客户或其主要人员的关联关系图，辅助审计人 员快速对全行对公信贷客户进行关联关系图谱分析，直观发现隐藏在股权、担保链背后的应纳入而未纳 入集团客户统一管理的疑点，并自动提示多头授信 ...

Core Viewpoint - The Shaanxi Provincial Audit Office has introduced the "Shaanxi Province Grassroots Audit Big Platform Action Plan" to establish grassroots audit platforms at various administrative levels, including counties, townships, and villages [1] Summary by Sections Main Tasks of the Action Plan - Establish a grassroots audit database focusing on "data collection and resource integration" to create a comprehensive, dynamically updated, and intelligently shared database [2] - Develop a grassroots audit methodology library that includes full-chain verification methods for financial subsidies, a penetrating review mechanism for asset management, and comprehensive tracking audits for engineering projects [2] - Create a grassroots audit project library with a medium- to long-term audit project plan, prioritizing important projects and encouraging local audit agencies to select topics based on regional characteristics [2] - Form a big data analysis team within the provincial audit system to enhance audit efficiency and accuracy by combining policy risk points with data analysis and remote sensing technology [2] - Establish a grassroots audit results library to compile audit cases and results, enhancing the application of audit findings and reflecting the effectiveness of grassroots audit work [2] - Build a grassroots audit command system aimed at digital empowerment and resource coordination, integrating result statistics, progress management, and remote command [2] - Innovate grassroots supervision methods by creating a collaborative supervision system that integrates auditing, discipline inspection, and big data, promoting efficient utilization of audit results [2] Implementation and Timeline - The Shaanxi Provincial Audit Office has formed a leadership group for the construction of the grassroots audit big platform and established a three-level linkage mechanism to ensure orderly progress, with plans to complete the main construction by 2026 [3]