重点建设项目远程审计系统的设计初探

发布时间：2018-04-21 04:17

本文选题：建设项目 + 远程审计　；参考：《武汉理工大学》2005年硕士论文

【摘要】：重点建设项目远程审计系统(Vital Construction Project Remote Auditing System,简称VCPRAS)是一个利用计算机网络和审计软件对重点建设项目实施远程审计的系统。通过调查研究,关于建设项目远程审计的审计系统及相关软件在国内还是极少的,但实施重点建设项目远程审计是国务院和审计署对各级审计机关的一贯要求。本论文是适应当前建设项目审计工作的需要,对重点建设项目远程审计系统的设计进行初步的探索和研究,尝试提出了重点建设项目远程审计系统的一般性构思并对该系统中的主要子系统进行了阐述,对子系统的设计重在进行功能分析和数据处理,以此作为深入设计如系统界面和数据库编程等工作的基础。首先,本文通过对国内外远程审计系统设计的发展现状的分析和研究后,重点指出了其存在的缺陷,又结合建设项目自身的特点,提出建立建设项目远程系统的必要性和意义。其次,对建设项目远程审计系统的建立提出总体设计构想并具体分析了此系统所具备的基本需求功能。从系统的结构设计、功能设计以及可靠性和安全性设计三个方面详细阐述了该系统的整体结构。然后对系统预实现的功能模块的内容及相互关系进行了探讨。最后,对远程审计系统所主要采用的技术,如审计通用数据接口、网络安全技术与内部控制、数据备份等进行了探讨,对技术的解决方案提出了总体构思。本文提出用公开密钥加密系统的数字签用图表的形式提高保密能力。用图表的形式构建出重点建设项目远程审计系统预实现的功能模块,对于比较重要的财务收支审计系统设计,又以表格的形式突出了审计要点,并对内部控制提出了自己的看法,从网络安全一般控制和安全应用控制两方面进行阐述。由于本文只是建设项目远程审计信息系统的设计初探,因此本文不涉及到系统编程和界面设计。本系统的设计开发有助于提高审计工作的质量和效率,并试图为其他类型的远程审计系统的设计提供一些思路。
[Abstract]:Vital Construction Project Remote Auditing System (VCPRAS) is a system that uses computer network and audit software to carry out remote audit for key construction projects. Through investigation and research, the audit system and related software about the construction project remote audit are few in our country, but the implementation of the key construction project remote audit is the consistent requirement of the State Council and the Audit Office to audit institutions at all levels. This paper is to meet the needs of the current construction project audit work, the design of the key construction project remote audit system is a preliminary exploration and research. This paper attempts to put forward the general conception of the remote audit system for key construction projects, and expounds the main subsystems in the system. The design of the subsystems is focused on the functional analysis and data processing. This is the foundation of deep design such as system interface and database programming. Firstly, through the analysis and research on the present situation of the design of remote audit system at home and abroad, this paper points out the defects of the system, and puts forward the necessity and significance of establishing the remote system of the construction project according to the characteristics of the construction project itself. Secondly, the overall design concept of the remote audit system for the construction project is put forward and the basic function of the system is analyzed in detail. The overall structure of the system is described in detail from three aspects: structure design, function design and reliability and security design. Then, the content and the relationship of the function module are discussed. Finally, the main technologies used in the remote audit system, such as general audit data interface, network security technology and internal control, data backup and so on, are discussed, and the solution of the technology is put forward. In this paper, the public key encryption system is proposed to improve the security of digital sign-chart. The function modules of remote audit system for key construction projects are constructed in the form of charts. For the more important design of financial revenue and expenditure audit system, the key points of audit are highlighted in the form of tables. At the same time, the author puts forward his own views on the internal control, and expounds the general network security control and the security application control. Since this paper is only a preliminary study on the design of the remote audit information system of the construction project, the system programming and interface design are not involved in this paper. The design and development of this system is helpful to improve the quality and efficiency of audit work, and try to provide some ideas for the design of other kinds of remote audit system.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.63

【引证文献】