Research On Government Audit Informatization Construction

The informatization construction of auditing agencies is gradually carried out with the development of the informatization of national economy management. At present the computerized audit is more and more popular in the government offices, enterprises and institutions. So the auditing trade that uses the account check as the main method faces the challenge of computer technologies. The audit agencies should make appropriate adjustments, vigorously carry out the informatization construction of audit, comprehensively check the economic activities of the audited units, and earnestly fulfill the obligation of auditing supervision.Generally the informatization construction of audit includes two aspects, that is the informatization of auditing enforcement and the informatization of auditing management. This paper analyzes the meaning, methods, objective, mission, characteristics, origin and development of computerized audit, studies and compares the history and present condition of domestic and foreign computerized audit, and expounds various technologies and methods of computer-aided audit. Aiming at the storage modes of financial data of the audited units, this paper brings forward three different network-based audit methods. In order to standardized the auditing process based on the different requirements during the three stages of pre-audit preparations, audit enforcement and post-audit sum-up, this paper shows the concrete applications and quality control measures of the audit program management system in the audit process. Based on the above the author brings forward the informatization construction plan for the district-level auditing agencies. Now this plan is being carried out and some modules have already been completed and put into use.The paper mainly studies the informatization construction of audit enforcement, deeply researches and elaborates the computerized audit, and puts forward the informatization construction plan that integrates the three main functions (computer-aided audit, audit information management and network-based audit) for the district-level auditing agencies. It has great reference value for the informatization construction of local auditing agencies of different levels.