地方政府数据式审计模式及其应用研究——以E市审计机关实践为例-公共管理专业论文.docxVIP

英文摘要 地方政府数据式审计模式及其应用研究--以 E 市审计机关实践为例 The Resear ch of Gover nment Data Based Audit Model And Its Application The Pr actice Of E City Audit Bur ea As An Example Abstr act With the gradual advance of modern information technology in the government sector, the traditional government audit is under tremendous impact from computer technology. At this time ,the discovery based on e-government system-Local government data audit mode begins to appear , namely the use of computer tools and data mining technology, a comprehensive examination of the audited unit of economic activity,give full play to the role of audit oversight. Government audit model has undergone three stages :basic accounts, basic and risk-based auditsystem.The local government audit model appears in the development of these three modes and gradually advances.With the advancement of government audit of the immune system theory, computer auditing standards regulation, the traditional audit approach and government information management ,the conditions of carrying out the model in the country has matured, and exists four characteristics at the same time: the audit scope expansion, the idea of systematic audit, audit methodology intelligent, flexible auditing procedures.In recent years city E audit institutions in the use of data collection and management audit mode in special fund audit and audit tickets garden project achieved good audit results, but in practice, also find that the mode also exists four bottlenecks in a lack of basic legal and institutional safeguards audit management methods behind, audit implementation processes and institutional settings is not perfect, the lack of data .To solve these problems,National audit should take good data auditing model of top design, build a complete audit of the resource management platform and data-oriented audit model,Establish comprehensive data audit personnel and management measures to promote local talent and management dataauditing model of development.