信息技术在我国政府审计中的应用研究

发布时间：2019-03-17 07:50

【摘要】： 随着信息化技术的蓬勃发展,我国以手工查账为主要手段的审计职业遇到了来自计算机技术的挑战。这种挑战体现在两个方面:一是审计系统内部日常工作的信息化水平的提高;二是对会计领域计算机做假和犯罪的监管能力的增强。本论文研究的重点是政府审计实施的信息化系统建设。根据审计项目的审前准备、审计实施和审后汇总三个阶段的不同需求,笔者提出政府审计信息系统在审计过程中的具体应用方案和质量控制措施。在此基础上,笔者结合实际工作经验提出了宁波市市级审计机关信息化建设方案,提出了集计算机辅助审计、审计信息管理以及联网审计三大功能于一体的政府审计机关信息化建设方案。
[Abstract]:With the rapid development of information technology, the audit profession in China, which takes manual audit as the main means, has met with the challenge from computer technology. The challenge lies in two aspects: one is the improvement of the information level of the daily work in the audit system; the other is the enhancement of the ability of computer fraud and crime supervision in the accounting field. The focus of this paper is the construction of government audit information system. According to the different requirements of pre-trial preparation, audit implementation and post-audit summary of audit items, the author puts forward the concrete application scheme and quality control measures of government audit information system in the audit process. On the basis of this, the author puts forward the information construction scheme of the municipal audit institutions in Ningbo, and puts forward the computer-aided audit, which is based on the practical work experience. Audit information management and network audit in one of the three major functions of the government audit institutions information construction program.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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