重大投资决策专项审计信息系统研究

发布时间：2018-04-16 15:16

本文选题：专项审计 + 信息系统　；参考：《重庆理工大学》2017年硕士论文

【摘要】：专项审计调查作为一种新兴的审计方式越来越被看重,专项审计调查着重从个别出发进行探索,从事务现象出发窥探实质,归纳总结公共性的问题,根据体制和机制从根本进行查找原因、提建议,让政府在进行宏观决策之时能够有所参照,为发展大局提供更加上层的服务。我国当前正处在经济体制转变和社会转型的关键时期,导致了经济工作中产生许多问题,涉及到体制改革发展中的深层次问题,无法对其以对错进行评估,因而改如何对问题进行定性及怎么解决这类问题也难以把握。本文研究如何利用专项审计调查的方式对重大投资决策进行审计,并且将这个审计过程集成到审计信息系统中,通过国内外诸多文献和理论的基础的研究结合笔者实际参与LD市审计局的大型国有企业2012年度至2014年度重大投资决策专项审计活动,在审计活动中对被审计单位的财务数据、会计报表数据等数据进行分析的背景下。研究专项审计方式的转变以及重大投资决策审计的内容的基础上设计了重大投资专项审计信息系统,笔者研究了在专项审计信息系统中如何实现来源不一,结构不一样的审计数据的采集和标准化,并详细讲述了从哪些方面对企业的财务数据和报表数据以及其他数据进行分析。笔者通过对重大投资决策专项审计信息系统进行了明确的目标分析、详细的功能性需求分析以及非功能性需求分析,进而确定了重大投资决策专项审计系统要实现审计项目管理、数据转换和分析、审计数据分析、审计报告管理、系统管理这几个一级功能模块,并针对每一个一级模块再继续进行细分,分别设计了二级及三级子模块,对专项审计信息系统的数据库进行说明和设计。笔者希望通过重大投资决策的专项审计信息系统进行审计可减轻审计人员在进行审计时的部分繁琐的工作提高审计工作的效率同时规范审计行为,为信息化时代下审计工作面临的审计理论和方法的落后的状况提出建议和方法。
[Abstract]:As a new audit method, special audit investigation has been paid more and more attention to. The special audit investigation focuses on exploring from the individual point of view, peeping into the essence from the phenomenon of affairs, and summing up the problems of publicity.According to the system and mechanism to find out the reasons from the root, put forward suggestions, so that the government in macro-decision-making can be some reference, for the overall development of the overall situation to provide a higher level of services.At present, China is in the critical period of economic and social transformation, which leads to many problems in economic work, which involve the deep-seated problems in the development of system reform and cannot be evaluated correctly and wrongly.Therefore, how to change the qualitative nature of the problem and how to solve this kind of problem is difficult to grasp.This paper studies how to audit major investment decisions by means of special audit investigation, and integrate this audit process into audit information system.Through the research of many literatures and theories at home and abroad, combining with the author's actual participation in the special audit activities of the large state-owned enterprises in LD City in 2012 to 2014, the financial data of the audited units are given.Accounting statement data and other data analysis of the background.On the basis of studying the change of special audit mode and the content of major investment decision audit, this paper designs a special audit information system for major investment. The author studies how to realize it from different sources in the special audit information system.The collection and standardization of audit data with different structure, and the analysis of financial data, report data and other data from different aspects are described in detail.Through the analysis of the specific audit information system for major investment decision, the author analyzes the specific objectives, the detailed functional requirements and the non-functional requirements.Furthermore, it is determined that the special audit system for major investment decision-making should realize the audit project management, data conversion and analysis, audit data analysis, audit report management and system management.The second and third sub-modules are designed to explain and design the database of the special audit information system.The author hopes that auditing through the special audit information system of major investment decision can reduce some tedious work of auditors in carrying out the audit to improve the efficiency of audit work and standardize the audit behavior.This paper puts forward some suggestions and methods for the backward situation of audit theory and method in the information age.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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