Problems and Countermeasures of Audit Informatization

Problems and Countermeasures of Audit Informatization

The Audit Commission has clearly defined the goal of enhancing the audit capacity by means of informatization, and made the construction of audit informatization the focus of its work, and the application systems of audit institutions at all levels have taken shape, and significant changes have occurred in the organization of auditing, auditing methods and audit management. However, the audit of information technology construction in practice, there are still some difficulties and problems that can not be ignored, restricting the audit of information technology construction and development process.

First, fully understand the importance and urgency of the audit of information technology construction

With the wide application of computer information technology in the audit object, the traditional audit concepts and audit technology means is being a strong impact and influence, the audit of information technology is the inevitable trend of the development of audit. The Audit Commission has clearly put forward, audit informatization is a revolution, can not grasp the initiative in this revolution, directly related to the future development of the audit business, related to the future fate of the audit work. Compared with the traditional manual audit, audit informatization has the following advantages: First, it is conducive to improving audit efficiency, reducing audit costs, realizing the rapid processing of massive data, and solving the things that auditors want to do but are impossible to do under paper and manual conditions. Secondly, it is conducive to expanding the audit vision, expanding the content and scope of the audit, and incorporating financial information, business information and external information into the scope of analysis. Thirdly, it is conducive to moving forward the audit gate, the exploration of the audit or even pre-audit can be gradually carried out. Fourth, it is conducive to improving the audit idea, using the viewpoint of system theory to guide the audit, the analysis process is more scientific. Fifth, it is conducive to the realization of audit management and quality control digital, comprehensively enhance the level of audit management and decision-making in the information environment.

On the other hand, with the tax, customs, finance, labor security, land, public security and other units of the information system into the scope of the national information construction, the audit object of the degree of development of information technology is changing day by day, has been fully realized information technology and network, basically established a business coverage of a comprehensive, powerful, monitoring and control of effective, networked operation of the information management system. At the same time, we have also strengthened the information ****sharing with other departments' information systems, and gradually realized cross-departmental network interconnection. However, there are still many shortcomings in our current response to the complex business systems of important industries related to national economy and people's livelihood, enterprise ERP systems, information systems audits, and the United Nations audit mission. Therefore, if we do not fully understand the importance and urgency of audit informatization construction, accelerate the updating of knowledge and training of auditors, accelerate the pace of audit informatization construction, ? Lose three qualifications? (i.e., auditors do not master the computer technology will lose the qualification of audit; audit authorities of the leading cadres do not master information technology will lose the qualification of command; audit authorities of the management does not use computer technology will lose the qualification of the post) of the occupational risk of the emergence of any time.

Second, the audit of the main problems of information technology construction

(a) the traditional way of thinking and organizational constraints on the development of audit information technology. First of all, there is a traditional way of thinking about audit informatization, do not really realize that audit informatization will bring changes in the way people think, organization and management. Secondly, the lack of ideas to promote audit informatization, there is still a lack of clarity of purpose, direction is not very clear, the concept is relatively vague and other issues, has not yet been fully established to achieve the audit work? Three transformations? The idea of the audit work to achieve the "three transformations" and the important sectors and industries related to national economy and people's livelihood to realize the "three transformations". Budget tracking + network verification? Audit mode. Thirdly, the audit concept and organization is old-fashioned, still stuck in the manual audit mode of thinking, information technology to produce a sense of fear and fear, failed to establish new audit business and technical concepts under the conditions of information technology. Audit failed to fully optimize the combination of audit resources, information *** enjoyment, business synergies, build a centralized data processing platform.

(ii) the comprehensive quality of auditors and business level is not high constraints on the development of audit information technology. At present, the larger problem faced by the audit authority is the audit business level and audit informationization development requirements do not match. On the one hand, due to the aging of the audit team, some auditors, although there is a wealth of accounting, auditing knowledge and experience, but a lack of computer knowledge, it is more difficult to put forward in line with the laws of information technology audit needs, the traditional audit techniques and methods into a computer can operate the language still need to be trained to learn. On the other hand, although the young auditors have a certain degree of computer knowledge, but due to non-computer graduates, the lack of deep computer system design, program compilation and testing skills, but also can not effectively analyze the structure of the system, you need to rely on the assistance of professional and technical personnel, coupled with the lack of experience in auditing, resulting in weakened independence.

(C) information technology input and output mismatch, performance is not obvious. With the continuous promotion of the Golden Audit Project, audit institutions at all levels are constantly increasing investment in the construction of audit information, especially the configuration of the hardware is constantly updated, but the degree of utilization of equipment and information and the use of efficiency is not high, the development of audit software and the promotion of the application of the approach is not much, the effect is not obvious. Part of the auditor's computer application level only stays in the office automation and collection of information, retrieval of information and other stages, did not play its role in the application of the lack of audit field applications and audit information screening, induction, making the computer network principles, analysis of data processing and other functions are not given full play to, resulting in a waste of resources.

(d) The degree of informationization of the audit authority and the audited object asymmetry, resulting in computer audit? Shortage and excess? phenomenon coexist. On the one hand, in the field of finance, taxation, social security, customs and other high degree of informatization, due to the audit system informatization construction and these sectors compared to the development of late, coupled with the pace of information technology construction of these departments and units and update the reform faster, so that the level of computer auditing auditor is difficult to meet the needs of these sectors of the audit; on the other hand, in the areas related to agriculture, infrastructure and other areas due to the audit object of informatization The level is low, do not have the conditions to carry out computer audits, but also affects the construction and development of audit information technology.

(E) audit information technology construction there are still many misunderstandings, to varying degrees, affecting the role of computer audit play. First of all, the computer audit pre-trial preparation is not sufficient, the audit focus is not prominent enough, the development of the audit program is not strong operational guidance. Secondly, there are? Five heavy five light? Phenomenon. At present, individual places exist in the construction of light application, heavy development light promotion, heavy database construction light loading update, heavy equipment configuration light personnel training, heavy form light effectiveness and other phenomena, to varying degrees, affecting the role of computer audit play. In addition, computerized auditing exists? Information islands? Phenomenon. Due to China's information construction in the region, the level of development is very unbalanced between the audit information **** enjoy a low degree of audit institutions, audit institutions within the internal functions of the departments between the audit institutions and other government departments have not yet formed an effective information **** enjoy the chain, has not yet been dispersed information resources, the implementation of the unified management and use of the audit has not been for the network audit to provide more convenient conditions and environment, resulting in a waste of audit information resources.

Third, the development of audit information construction countermeasures

The wide application of computer information technology to the audit put forward new challenges, the implementation of audit information construction is a systematic project, should be from the audit business and audit management of the overall needs of the audit, in accordance with the information technology environment, a new type of audit mode and audit management mode. Establishing the 'idea of audit informatization construction, strengthening the informatization capacity building of the audit team, and comprehensively improving the audit supervision capacity under the informationization environment, in order to realize the integration of the audit business and audit management, and to fully explore and utilize the information resources, so as to play a role in safeguarding the healthy operation of the national economic and social economy for the audit of the country's ? immune system? The company's main goal is to provide information technology support and guarantee.

(a) to further strengthen the understanding and improve the level of computer technology to create a good environment for the construction of audit information technology

Liu Jiayi, Auditor General of the National Audit Work Conference has pointed out: ? In a certain sense, the key to the way out of China's audit in the information technology, information technology is the key to digitalization. The current construction of audit informatization should be based on the Golden Audit Project, based on innovative audit methods and technical means, and strive to improve the technical content and technical level of audit work. We should follow this requirement, improve the urgency of audit cadres to carry out audit informatization construction awareness, strengthen the construction of audit informatization ideological concepts, strengthen the ? three qualifications? s education, continue to accelerate the pace of informatization construction, establish a new audit way of thinking, audit management and organization, strengthen the training of auditors in informatization technology and methods, and master the computer audit skills and methods; on the other hand, we should further improve the understanding of the importance of informatization construction, and fully understand that audit informatization construction is the objective need and realistic choice of the development of auditing, and is an important measure and an important means of realizing audit Transformation of the important measures and important means of audit informatization focus on mastering the understanding and use of information technology, to improve the completion of the current audit of the important task of providing information technology and effective way up.

(2) actively explore the theory, technology and methods of information technology auditing, the establishment of a long-term incentive mechanism for technological innovation, and fully mobilize the enthusiasm of the auditors of technological innovation

Auditors should continue to summarize the experience and practice of information technology auditing, to open up new areas of theoretical research, and to actively explore new auditing technology, new methods and new auditing methods. Actively create and promote online auditing and real-time auditing as the characteristics of the network audit mode, audit tracking the implementation of national macro-control policies as the main content of the tracking audit mode, to ? Overall analysis, discovery of doubts, decentralized verification and systematic research? The overall analysis audit mode characterized by overall analysis and the data-based system audit mode characterized by system internal control audit and electronic data audit. Audit institutions should increase the support and rewards for audit technology innovation, establish a sound assessment mechanism system to encourage more capable auditors to study and explore audit technology innovation, and combined with the selection of excellence and job promotion, make full use of the audit assessment mechanism to mobilize the enthusiasm of auditors for audit technology innovation.

(C) strengthen the application of computer technology, comprehensively enhance the audit supervision capacity in the information environment

First, actively promote the application of computer technology in the field audit, continue to improve and promote the field audit system (AO). The second is to actively explore and implement networking audit. Such as the financial networking audit system developed around the initial formation of a data mart as the basis for the analysis model as the core, can be customized according to the specific audit needs of the audit analysis model, in order to adapt to the complexity of the financial business data, diversity of the requirements of the operational data to achieve the business data, the automatic collection of financial data, automatic conversion, and can be introduced into the network of self-defined dataset system. The system initially realizes the networking with all the business systems of finance, carries out timely supervision of financial funds, changes the rough audit into an intensive audit, establishes an early warning mechanism, moves forward the audit gate, and gradually realizes the three transformations. three transformations? Third, actively explore and promote the information system audit in line with China's national conditions, reveal the information security risk and economic security risk due to the defects of information system, promote the audited unit to strengthen the internal management and control under the condition of informationization, and improve the efficiency of the informationization construction project, and at the same time ensure the reliability and usability of the data required for the audit, therefore, the efforts of the information system audit should be gradually increased, focusing on the network , equipment, operating system, database, environment and other system elements? security? , standardized management, improve efficiency, *** enjoy information, data accuracy and other functional elements of ? Effectiveness Organizational goal achievement, return on investment, cost-effectiveness, utilization coverage and other elements of the project? Economy? , promoting information security of the audited organization and the country. Study and establish performance evaluation indexes and evaluation systems for IT (information technology) projects, and gradually carry out performance audits of e-government projects. Fourth, actively explore the audit found major issues of experts online meeting and macroeconomic operation audit evaluation mode and mechanism.

(d) Innovative audit talent training mechanism, training?

Through the centralized training of key personnel, decentralized audit case training, the use of information network technology to carry out online training, etc., to improve the quality of audit staff, audit technical level and on-site auditing capabilities, improve? Four hands? five types? The informationization quality of the auditing talent team implements the mechanisms of combining talent training and cadre use, combining academic training and practical training, combining training effects and work rewards and punishments, combining internal training and external introduction, etc., to cultivate a group of? Multi-talented? Composite talents. First, both familiar with the audit business, but also understand and master the computer, law, economic management, engineering and other knowledge. Secondly, the ability to combine computer technology with audit ideas, improve the level of computer operation of auditors and the use of audit software, so that auditors can carry out a wide range of audit informatization.

(E) actively develop audit software, focusing on scientific research, selecting major projects for research

Drawing on the experience gained in the construction of informatization and modern information technology, the use of advanced data warehousing technology, data mining technology to analyze and process large amounts of data, the use of distributed database technology, embedded technology, network security technology to accelerate the research and development of networked audit software. Actively explore the research and development of the use of new audit software, and gradually make the functions of the audit software as soon as possible to adapt to the informatization process of the audited unit.

In order to avoid the lack of financial and human resources around the impact of technological innovation or duplication of investment in the construction of losses and waste, the conditions of the auditing institutions should focus on outstanding technical talent, for the current audit of the new technological development of the problem, the unified organization of the technical challenges, overcome the difficulties, and achieve results in the audit system to promote, *** enjoy the results, so that you can save the investment in manpower and materials, and also can Faster results.

(F) Strengthen the construction and utilization of audit data resources, and continuously improve the audit system's business synergy and resource *** enjoyment

According to ? The principle of "building in audit, building in audit" is to accelerate the construction of the audit data center and the audit system. principle, accelerate the construction of the audit data center and audit exchange center to meet the rapid retrieval and access to audit trails, and explore the information exchange and *** enjoyment between the audit data of various professions. Establish and improve the audit information resource catalog system and exchange system to realize the audit business synergy and information resource *** enjoyment in the management and use of central transfer of local funds and cross-provincial services of social insurance.