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Framework Design And Process For Researching On Audit Information System Of The Labour And Security Department

Posted on:2013-08-05Degree:MasterType:Thesis
Country:ChinaCandidate:D WuFull Text:PDF
GTID:2249330377954641Subject:Accounting
Abstract/Summary:PDF Full Text Request
Social insurance system, as an important social and economic system, involves a lot of cash flow and social public utilities related to hundreds of millions of people’s vital interests, which essentially belongs to social redistribution. The specific system development and implementation must involve shared responsibility from government, business and individuals and the adjustment of different groups or interest groups, thus the social insurance system and effects of fund operations and security have always been the focus of attention by the whole society, hence actively carrying out the audit and supervision about the difficulties, key points and focus problems in the social insurance system and policy implementation has played an important role in promoting the establishment of a sound social insurance system in China.With the continuous development and expanding coverage of social insurance, especially the extensive use of computer technology, the traditional audit mode in social insurance industry has been faced with a challenge, the way and modes with financial data provided by the audit and audited units have failed to meet new audit requirements, and social audit information able to adapt to the pace of times is imperative. Therefore, this article aims to explore an innovative data audit mode in the context of information and studies the programs of social security audit database building and its application analysis.The first two chapters introduce the research background and research methodology and give an overview of the theories related to data audit, cast a contrastive study of the status of society security and audit software between Chinese and foreign one; Chapter three and chapter four designs data audit methods in seven stages, including investigation stage before audit, data collection, data validation, cleaning and conversion, establishment of audit temporary table, the whole grasping, selection in focus, modeling analysis, extension, implementation and forensics and so on and gives instructions in accordance with one audit case; The fifth chapter combines practical cases in Chengdu to point out that the construction of social security audit information system is a general trend, and gives an information system framework from the point view of the overall design program and audit data analysis platform wholly; Chapter six studies building programs of social security audit database and its application analysis on this basis, including social security audit database development, social security audit management database construction and social security auditing application analysis; Chapter seven draws a conclusion and outlooks the data audit at the same time and puts forward my own proposals on information construction of social security sectors.The most important innovation in this paper lies in that an available social security audit analysis and application platform has been designed and the organic integration of computer application technology and the experience of the audit expertise has provided an exploration for intelligence and modeling and this kind of discussion in the field of social security has yet to be studied specifically by people in China.
Keywords/Search Tags:labor and security department, data auditingelectronic data, auditing application analysis
PDF Full Text Request
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