Information System Research On Special Item Audit Of Significant Investment Decisions

The special item audit investigation as a new way of auditing,has been paid more and more attention.The special item audit investigation focuses on exploring from the individual,find the essence from the phenomenon of affairs and summarizing the problems.According to the system and mechanism,search for the reasons and provide suggestion,so that the government can make a reference to the macro decision-making,for the development of the overall situation to provide more services.China is currently in a critical period of economic restructuring and social transformation,leading to a number of problems in economic work,involving deep-seated problems in the development of institutional reform,and can not be assessed on the wrong side,so it is difficult to evaluate the problem qualitatively and how to solve such problems.This article studies how to use the special item audit investigation to audit the significant investment decision-making,and this audit process is integrated into the audit information system,the author studied the domestic and foreign literature and basic theory,in the same time,participated the special item audit of LD City Audit Bureau of large state-owned Enterprises from 2012 to 2014 significant investment decision-making,in the audit of the audited units of financial data,accounting statements and other data under the background of the analysis.The author studies the special item audit information system based on the change of the special item audit mode and the contents of the significant investment decision-making audit.The author studies how to realize the collection and standardization of audit data with different sources and different structures in the special item audit information system,and a detailed account of the aspects of the enterprise's financial data and report data and other data analysis.With regard to the significant investment decision-making special item audit information system,the author makes a clear goal analysis,detailed functional requirement analysis and nonfunctioning demand analysis,and then determines a number of functional first level modules for the special investment decision-making special item audit system,such as realizing audit project management,data conversion and analysis,Audit data analysis,audit report management,system management.For each first level module,will be subdivided to 2nd level and 3rd level modules,which describe and design the special item audit information system database.The author hope that audit through this significant investment decision-making special item audit information system,it can reduce the cumbersome work of the audit staff and to improve the audit efficiency,in the same time,it can standardize the audit behavior and solve the audit work problem of the backwardness of the audit theory and methods under the information age.