J省电力公司内部审计信息化研究
发布时间：2018-10-23 10:16
【摘要】：21世纪是人类社会向信息化社会全面进军的时代,也是信息技术革命推动人类文明进步的时代。我国已经把信息化推动社会经济发展作为既定国策之一,电子化、数字化、智能化成为时代的主旋律。审计署早在近20年前已经着手规划审计信息化建设,其出发点在于解决政府审计工作中实际遇到的困难,适应不断变化的审计工作需求。从其建设过程中积累的经验来看,审计信息化建设对应对日益变化的数据环境、处理大批量审计数据并进行统计方面起到了至关重要的作用,审计信息化建设从根本上改变了审计人员的工作方式,丰富了审计手段,提升了审计效率,扩展了审计范围,从根本上提升了审计的价值增值能力。近年来,政府对于加强国有资本监管的要求和力度不断提高,国有企业依法治企的的意识不断增强,对于电网企业规范管理、防范经营风险等要求不断提高。经济新常态、国有企业改革、电力体制改革等外部环境变化,也推动电网企业在管理上更加注重提质增效。这些因素使电网企业内部审计日益受到重视,也对电网企业内部审计转型升级提出了迫切的要求。另一方面,电网企业近年来信息化建设水平逐渐提高,经营活动日益复杂,企业数据越来越多,内部审计的环境和对象都发生了根本性的变化,迫切需要通过信息化建设从根本上改变内部审计人员的工作方式。在这样的背景下,作者提出内部审计信息化的出发点应当立足于服务企业管理需要,解决内部审计实际面临的困难。本文以J省电力公司(以下简称"J公司")为例,通过研究审计署审计信息化建设的成功经验以及运用审计信息化开展审计工作的成功经验,结合J公司业务特点、管理需求和信息系统建设实际,分析了 J公司外部环境及内部管理需求的变化,阐述了这种变化对内部审计职能转型提出的迫切需要,并将这种需要与J公司内部审计工作现状和内部审计信息化建设现状进行对比,调查J公司现阶段内部审计信息化存在的问题,分析如:审计覆盖面不足、审计时效性不高、现场审计效率不够、审计成果运用缺乏有效跟踪手段等问题,分析问题产生的原因,并针对性的提出通过J公司内部审计信息化建设,实际解决J公司内部审计工作中遇到的问题,如:利用审计信息系统开展持续审计、通过审计信息化建设优化现场审计各阶段作业方式、建设智能审计知识库、利用大数据分析技术充分挖掘企业数据资源价值,推动J公司内部审计更好地实现价值增值,并提出为更好的推进审计信息化建设需要在体制和机制上做好优化保障。案例研究的过程中,作者也认识到,由于国有企业在公司治理结构等方面存在着先天缺陷,对内部审计工作重要性的认识还有待进一步提高,内部审计信息化建设在数据积累,系统衔接等方面还得不到充分的资源支撑;此外,从公司信息化建设的整体来看,现有信息系统建设由于初期规划的问题,导致"信息孤岛"问题严重,对于企业经营数据的挖掘和利用远没有达到理想水平,这些问题短期内难以根治,都导致了内部审计信息化建设是一项长期的,逐步推进的工作,还有待在推进内部审计信息化建设的过程中不断探索。此外,对于J公司内部审计而言,投资审计也是其内部审计的重要组成部分,但本文由于作者专业和能力的限制,且在这方面可控参考的文献较少,本文未在投资审计信息化方面进行深入研究,在未来可以作为专门的研究方向。
[Abstract]:The 21st century is the era of the comprehensive march of the human society to the information society and the era of the information technology revolution promoting the progress of human civilization. China has promoted social and economic development as one of the established national policies, electronic, digital and intelligent become the main melody of the times. As early as 20 years ago, the company has started planning audit informationization construction, its starting point is to solve the difficulties encountered in the government audit work and adapt to changing audit requirements. From the experience accumulated in the construction process, the audit informatization construction plays an important role in the increasingly changing data environment, dealing with the large-scale audit data and making statistics, and the audit informatization construction fundamentally changes the working mode of the auditor. The audit method is enriched, the audit efficiency is improved, the audit scope is expanded, and the value-added capability of the audit is fundamentally improved. In recent years, the government has continuously improved the requirements and strength of state-owned capital supervision, and the consciousness of state-owned enterprises in accordance with the law has increased continuously. The external environment changes such as the new normal state of economy, the reform of state-owned enterprises and the reform of the electric power system, also push the power grid enterprises to pay more attention to improving the quality and efficiency in management. These factors make the internal audit of power grid enterprises more and more attention, and also put forward the urgent requirements on the transformation and upgrading of internal audit of power grid enterprises. On the other hand, the informatization construction level of the power grid enterprises has gradually improved in recent years, the management activities are increasingly complex, the enterprise data is more and more, the environment and objects of internal audit have changed fundamentally, There is an urgent need to fundamentally change the working methods of internal auditors through informatization construction. Against this background, the author suggests that the starting point of internal audit informatization should be based on the management needs of service enterprises and solve the difficulties faced by internal audit. In this paper, J Power Company (hereinafter referred to as" "J Company" According to the successful experience of the audit informatization construction and the successful experience of using the audit informationization to carry out the audit work, the change of the external environment and internal management needs of the J company is analyzed in combination with the business characteristics, management requirements and information system construction of the J Company. This paper expounds the urgent need of this change to the transformation of internal audit function, compares it with the present situation of internal audit work and the current situation of internal audit informatization construction, and investigates the existing problems of internal audit informatization in J Company, and analyzes the problems such as: The audit coverage is insufficient, the audit timeliness is not high, the on-site audit efficiency is not enough, the audit results are caused by lack of effective tracking means, etc., the reasons for the problems are analyzed, and the informatization construction of internal audit of J Company is proposed. In order to solve the problems encountered in the internal audit work of J Company, such as using audit information system to carry out continuous audit, optimizing field audit stage operation mode through auditing information construction, building intelligent audit knowledge base, Using large data analysis technology to fully exploit the value of enterprise data resources, promote the internal audit of J company to realize the value-added value better, and put forward that it is necessary to optimize the system and mechanism for better promotion of audit informatization construction. In the process of case study, the author also realizes that because the state-owned enterprises have congenital defects in the corporate governance structure and so on, the awareness of the importance of internal audit also needs to be further improved, and the construction of internal audit informatization is accumulated in the data. In addition, from the overall view of the information construction of the company, the existing information system construction is caused by the initial planning problem. "Information isolated island" The problem is serious, and the mining and utilization of enterprise management data is far from reaching the ideal level, and these problems are difficult to radically cure in the short term, which leads to the construction of internal audit informatization as a long-term and long-term advance work. There is also a continuous exploration in the process of promoting the construction of internal audit informatization. In addition, for J company internal audit, investment audit is also an important part of its internal audit, but due to the limitation of the author's professional and ability, and in this regard, the literature has little reference, this paper does not carry on in-depth research on investment audit informationization, In the future, it can be used as a special research direction.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
，
本文编号：2288937
[Abstract]:The 21st century is the era of the comprehensive march of the human society to the information society and the era of the information technology revolution promoting the progress of human civilization. China has promoted social and economic development as one of the established national policies, electronic, digital and intelligent become the main melody of the times. As early as 20 years ago, the company has started planning audit informationization construction, its starting point is to solve the difficulties encountered in the government audit work and adapt to changing audit requirements. From the experience accumulated in the construction process, the audit informatization construction plays an important role in the increasingly changing data environment, dealing with the large-scale audit data and making statistics, and the audit informatization construction fundamentally changes the working mode of the auditor. The audit method is enriched, the audit efficiency is improved, the audit scope is expanded, and the value-added capability of the audit is fundamentally improved. In recent years, the government has continuously improved the requirements and strength of state-owned capital supervision, and the consciousness of state-owned enterprises in accordance with the law has increased continuously. The external environment changes such as the new normal state of economy, the reform of state-owned enterprises and the reform of the electric power system, also push the power grid enterprises to pay more attention to improving the quality and efficiency in management. These factors make the internal audit of power grid enterprises more and more attention, and also put forward the urgent requirements on the transformation and upgrading of internal audit of power grid enterprises. On the other hand, the informatization construction level of the power grid enterprises has gradually improved in recent years, the management activities are increasingly complex, the enterprise data is more and more, the environment and objects of internal audit have changed fundamentally, There is an urgent need to fundamentally change the working methods of internal auditors through informatization construction. Against this background, the author suggests that the starting point of internal audit informatization should be based on the management needs of service enterprises and solve the difficulties faced by internal audit. In this paper, J Power Company (hereinafter referred to as" "J Company" According to the successful experience of the audit informatization construction and the successful experience of using the audit informationization to carry out the audit work, the change of the external environment and internal management needs of the J company is analyzed in combination with the business characteristics, management requirements and information system construction of the J Company. This paper expounds the urgent need of this change to the transformation of internal audit function, compares it with the present situation of internal audit work and the current situation of internal audit informatization construction, and investigates the existing problems of internal audit informatization in J Company, and analyzes the problems such as: The audit coverage is insufficient, the audit timeliness is not high, the on-site audit efficiency is not enough, the audit results are caused by lack of effective tracking means, etc., the reasons for the problems are analyzed, and the informatization construction of internal audit of J Company is proposed. In order to solve the problems encountered in the internal audit work of J Company, such as using audit information system to carry out continuous audit, optimizing field audit stage operation mode through auditing information construction, building intelligent audit knowledge base, Using large data analysis technology to fully exploit the value of enterprise data resources, promote the internal audit of J company to realize the value-added value better, and put forward that it is necessary to optimize the system and mechanism for better promotion of audit informatization construction. In the process of case study, the author also realizes that because the state-owned enterprises have congenital defects in the corporate governance structure and so on, the awareness of the importance of internal audit also needs to be further improved, and the construction of internal audit informatization is accumulated in the data. In addition, from the overall view of the information construction of the company, the existing information system construction is caused by the initial planning problem. "Information isolated island" The problem is serious, and the mining and utilization of enterprise management data is far from reaching the ideal level, and these problems are difficult to radically cure in the short term, which leads to the construction of internal audit informatization as a long-term and long-term advance work. There is also a continuous exploration in the process of promoting the construction of internal audit informatization. In addition, for J company internal audit, investment audit is also an important part of its internal audit, but due to the limitation of the author's professional and ability, and in this regard, the literature has little reference, this paper does not carry on in-depth research on investment audit informationization, In the future, it can be used as a special research direction.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
，
本文编号：2288937
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