基本养老保险联网审计系统的研究与分析

发布时间：2018-04-30 18:23

本文选题：联网审计 + 基本养老保险　；参考：《云南大学》2015年硕士论文

【摘要】：论文介绍了基本养老保险联网审计系统的研究背景、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,通过联网审计构建改变了审计单一的作业方式,实现了“业务跟踪+联网核查”的审计模式,改变了审计监督的方式,即从事后转变为事中审计监督,从静态转变为动态审计监督,从现场转变为远程审计监督的“三个转变”；在业务分析中,论文对系统存在的问题、组织机构、原有业务流程等进行了分析,给出了优化后的业务流程；在功能分析中,论文通过用例分析和用例描述,明确了系统的功能,给出了系统的用例图、总体功能包图和子功能包图,包括基本养老保险联网审计系统审计项目管理、数据采集、数据预警、审计模型构建、审计疑点管理、审计分析展现、审计报告管理、基础信息管理等子包图；在数据分析中,论文对系统各功能的所需要处理的数据进行了分析,给出了实体类关系图,建立了数据库表结构；论文最后对所做的研究与分析工作进行了总结,并对进一步的工作进行了展望。基本养老保险联网审计系统主要解决了审计资源共享、方便审计人员协调沟通和审计人员拓展审计思维和业务方法,有效缓解计算机审计人才匮乏的问题和提高审计工作效率。
[Abstract]:This paper introduces the research background, project significance and current research and application status of the network audit system of basic old-age insurance, clarifies the content and main work of the paper, and changes the single operation mode of audit through the construction of network audit. The audit mode of "business tracking network verification" has been realized, and the mode of audit supervision has been changed, that is, from post-event to in-incident audit supervision, from static to dynamic audit supervision. In the business analysis, the paper analyzes the existing problems of the system, the organization, the original business process, and gives the optimized business process. Through the use case analysis and use case description, the function of the system is clarified, and the use case diagram, the overall function package diagram and the sub-function package diagram are given, including the audit project management, data acquisition, data early warning of the basic pension insurance network audit system. Audit model construction, audit doubt point management, audit analysis display, audit report management, basic information management, etc. In the data analysis, the paper analyzes the data needed to deal with each function of the system. The entity class diagram is given and the database table structure is established. Finally, the research and analysis work done is summarized, and the further work is prospected. The network audit system of basic endowment insurance mainly solves the sharing of audit resources, facilitates the auditors to coordinate and communicate, and expands the audit thinking and business methods, effectively alleviates the problem of lack of computer audit talents and improves the efficiency of audit 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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