Research On The Construction Of Digital Audit Platform

In 2011,the Audit Commission put forward the concept of “digital audit”for the first time in the development plan of the“12th Five-Year Plan”,which marked the entree of the audit information construction into the digital auditing stage.In the “13th Five-Year Plan”,the Audit Commission vigorously stressed the development of China's digital audit platform again.The construction of the digital audit platform has promoted the process of auditing information in our country,and the auditing information management of the core business units such as finance and taxation of audit institutions to be truth.Compared to the traditional audit,the digital audit has the advantages guaranteeing the quality of the audit work and so on.The audit system relay on the research results of the information theory and system theory.And the construction of digital audit platform is an effective way to deepen government audit information construction and development.Based on the theory of system theory and process reengineering,the author took the construction of digital audit platform in Zhejiang province as the research object,which combined with the audit practice experience and theoretical knowledge,as well as the relevant documents published by the national audit office on the digital audit platform.Through the data collection and conversion,model building analysis,audit query and risk warning and other functions of the digital audit platform,author analyzed the background and significance of the current digital audit platform construction,tried to sort out the literature about the construction of the digital audit platform,put forward the measure to be solve the problem in this paper.Through the the specific case analysis from Zhejiang digital audit platform,the author analyzed the characteristics of the platform and function,discussed the innovation point and the insufficiency of the digital audit platform construction in Zhejiang province.And the author tried to put forward the corresponding countermeasures in the platform construction process,and put forward the prospect of the future development direction of the digital audit platform.In this paper,the author put forward the following three innovations: firstly the author summarized the total and the curing process of the constructing the digital audit platform,tried to form the basic framework of the digital audit platform.Secondly,the author put forward the countermeasures of "free modeling" function to increase the application of data.Finally,the author put forward the concept of the integration on three centers and five platform to solve the problem in data management.