数据视角下基于财务云平台的建设项目内部控制审计——以重庆海事局为例

发布时间：2018-02-27 06:05

本文关键词： 重庆海事局财务云平台建设项目内部控制审计指标体系　出处：《财会月刊》2017年32期 　论文类型：期刊论文

【摘要】：行政事业单位内部控制信息化的建设促进了数据视角下基于财务云平台的内部控制审计的发展。以重庆海事局为例,基于重庆海事局财务云平台的建设项目内部控制活动,在阐述重庆海事局运用财务云平台优化建设项目内部控制的基础上,以全面性、重要性和可操作性为原则,根据《行政事业单位内部控制规范》等的要求设计了数据视角下基于财务云平台的建设项目内部控制审计指标体系。从确定审计目标、数据采集、数据处理、设计审计中间表、构建审计数据分析模型、模型使用和结果应用等方面详细介绍了基于指标体系的审计实施流程,最后以建设资金管理内部控制审计为实例进行了案例分析,以期为行政事业单位建设项目内部控制审计建设提供理论参考与实务借鉴。
[Abstract]:The construction of internal control information in administrative institutions promotes the development of internal control audit based on the financial cloud platform in the perspective of data. Taking Chongqing Maritime Bureau as an example, the internal control activities of the construction project based on the financial cloud platform of Chongqing Maritime Bureau are discussed. On the basis of expounding the application of financial cloud platform to optimize the internal control of the construction project in Chongqing Maritime Bureau, the principles of comprehensiveness, importance and maneuverability are taken as the principle. According to the requirement of "Internal Control Standard of Administrative Institution", this paper designs the internal control audit index system of construction project based on financial cloud platform in the view of data, from the view of determining audit objective, data collection, data processing, designing audit intermediate table, The analysis model of audit data, the use of model and the application of results are introduced in detail, and the implementation process of audit based on index system is introduced in detail. Finally, the case study of internal control audit of construction fund management is carried out. In order to provide theoretical reference and practical reference for internal control audit construction of administrative institution construction project.
【作者单位】：重庆理工大学会计学院;重庆理工大学云会计大数据智能研究所重庆400054;
【基金】：国家社会科学基金项目(项目编号:17BGL194) 重庆海事局财务云平台建设与大数据决策咨询项目(项目编号:2016Q156)
【分类号】：F239.4;F810.6

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