With the rapid development of technology, audit work can refer to new data collection and analysis technology to collect and analyze the data generated by the audit unit at a deeper level. The application of big data has brought unprecedented changes to auditing, from data collection, and selection to data analysis, and then to the formation of audit papers, every link has the participation of big data technology. Secondly, medical insurance is responsible for ensuring the personal safety of Chinese citizens, which generally refers to basic medical insurance, which is used to compensate workers for economic losses caused by disease risks, and is an important part of China's social insurance system. It can be seen that the audit of medical insurance is an essential type of audit object in the audit task, and ensuring the safety and reliability of the medical insurance fund is to ensure the well-being of the people. In addition, the basic conditions for big data audit to be embedded in medical insurance audit have also been met, big data technology plays a positive role in improving the audit efficiency of medical insurance, reducing the cost of insurance companies, and promoting the practical application of big data audit in medical insurance audit is of great significance, providing important help for the development of China's national livelihood. 

Kailei Xu. Applications and Challenges of Big Data Auditing in the Health Insurance Industry. Academic Journal of Business & Management (2025), Vol. 7, Issue 4: 173-181. https://doi.org/10.25236/AJBM.2025.070421.

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