审计项目公开管理系统研究与分析

发布时间：2018-03-25 09:21

本文选题：公开管理系统　切入点：需求分析　出处：《云南大学》2015年硕士论文

【摘要】：自金审工程二期建设、现场审计实施系统(AO)与审计管理系统(OA)全面投入使用以来,各级审计机关积极响应审计署“大力推广先进审计技术方法,积极探索信息化环境下新的审计方式,促进提高审计工作效率和质量”的要求,使审计信息化取得了显著的成果。然而,在目前审计系统的应用中,无论是AO、OA系统,还是各级审计机关信息化人员开发的系统,大致都围绕着处理审计事务、提高审计流程效率的方向发展,都属于内部审计平台,但在实际工作中,由于审计是成立不久的部门,许多被审计单位对审计的内容、流程并不了解,这就需要建设一个审计机关与被审单位沟通的平台,一个公开的审计项目管理系统。本文首先介绍了审计项目公开管理系统的研究背景、项目意义和目前的研究与应用现状,明确了论文研究的内容和主要工作,其次,在业务需求分析中,详细分析了被审计单位与审计人员对审计项目公开管理系统的需求,包括审计人员管理、审计项目计划、审计项目文档管理、审计项目进度管理、被审计单位管理等；在功能分析中,通过用例分析和用例描述,对审计项目公开管理系统进行了详细讲解；其次,在数据分析中,通过功能数据分析、实体类关系分析和数据库表,对审计项目公开管理系统进行了分析。最后,对本文进行了总结,并对下一步审计信息化工作进行了展望。
[Abstract]:Since the second phase of the project, the on-site audit implementation system (AO) and the audit management system (OAA) have been fully put into use, audit institutions at all levels have responded positively to the Audit Office's "vigorously popularizing advanced audit techniques and methods." In order to improve the efficiency and quality of audit work, we should actively explore new auditing methods under the information environment, and achieve remarkable results in auditing informatization. However, in the current application of audit system, no matter in AOOA system, Or, the systems developed by the informationization personnel of audit institutions at all levels are generally developed around the direction of handling audit affairs and improving the efficiency of the audit process. They all belong to the internal audit platform. However, in actual work, because audit is a department that has not been established soon, Many auditees do not know the contents of the audit and the process, which requires the construction of a platform for communication between audit institutions and the auditees, and an open audit project management system. This paper first introduces the research background, significance and current research and application status of the audit project open management system, defines the content and main work of the paper, and secondly, in the business requirements analysis, Detailed analysis of the audit units and auditors of the audit project public management system requirements, including auditor management, audit project planning, audit project document management, audit project schedule management, audit unit management; In the function analysis, through the use case analysis and the use case description, has carried on the detailed explanation to the audit project open management system; secondly, in the data analysis, through the function data analysis, the entity class relation analysis and the database table, This paper analyzes the open management system of audit project. Finally, it summarizes this paper and looks forward to the next step of audit information work.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP311.52

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