Research On The Economic Responsibility Audit Of State Owned Enterprises Under The Environment Of Information System

With the continuous development of information technology,the data in the social management,business management is playing a more and more important role.Before the national audit office auditor-general li jinhua said: "don't understand the computer,will lose audit qualification." In a new wave of information revolution,if you don't have big data audit institutions and auditors audit thinking,do not know the basic information system audit technology,also may lose the audit qualification.People are beginning to recognize and agree with the phrase,"in addition to god,all people are to have data to speak." To improve on this knowledge to the use of information system audit institutions and auditors to carry out the audit work provides a rare opportunity,at the same time also faced all kinds of test and difficulties.In recent years,included in the scope of audit supervision of the state-owned enterprises use information system to carry out the financial work and business work the ability and level of increase year by year,audit institutions have not simply rely on the examination paper financial information and business information,and then verify the suspects and leads the way to complete the task of audit more and more.So-called "while the priest climbs a post,while the priest climbs a post,the ruler",in this case,the auditing organ can only by constantly strengthen their own information system construction and application level,and has a wide range in the audit of economic responsibility audit is widely used in project and promotion,improve the audit efficiency and results,for the following audit "big data" the ultimate goal to provide some beneficial reference and contribution.Based on current auditing authorities use a variety of information system to carry out the actual situation of the enterprise audit project,combined with the enterprise economic responsibility audit in the project of universal audit target,audit scope and audit focus,through comprehensive analysis and research the XY enterprise audit cases,found some economic responsibility auditing information system and state-owned enterprises the key point and point of combining the two,has certain creativity and high profile and puts forward some opinions and Suggestions;Good at the same time to carry out the work at present some of the difficulties and obstacles,from the aspects of policy,talent and material,put forward some constructive and operability of the opinions and Suggestions for reference of related departments and agencies,have the effect of "introduction".