The Research Of Financial Collaborative Audit Modeling Method And Application

The key content of construction planning in "Twelfth Five Year" planning of the National Audit Office and military auditing departments mainly focus on the audit information engineering.Currently the system architecture design,data sharing construction and other content has initially completed.But the development degree of informatization and economic activity,as well as the limited number of the audit staff urgently require us to improve the ability of digital audit and intelligent degree.This paper is focused on the practical needs of online financial Coordinate audit,to carry out in-depth study from the following four aspects.(1)Firstly,on the analysis of online collaborative auditing theory and the domestic and foreign research status,a flexible architecture of finance collaborative auditing is constructed.The framework can adapt to the future challenges brought by the rapid development of information technology,and adapt to the development needs of the finance collaborative auditing.(2)On the basis of in-depth analysis on audit framework of collaborative financial entities,the collaborative financial entity management is analyzed from the view of macro level,and further the financial entity of collaborative management audit framework is studied.Then in view of the special problems of financial audit,the relationship of multiple financial entities is studied,which provides the core content support to clarify the relationship network and construct the audit path.(3)On the basis of online financial collaborative audit relationship study,the financial collaborative audit process is built,and the mapping and transformation rules of audit workflow to object Petri net are studied,which can greatly improve the efficiency and automation degree of the financial collaborative audit.At the same time,the embedded rules of the audit warning and the determined audit doubts and threshold parameter in the execution of the workflow,can realize the warning function of financial collaborative audit.(4)The online financial collaborative audit is a new audit model different from the traditional digital audit,which is faced with many difficulties,but also ushered in a new development opportunity.We set out to put forward to improve the online financial cooperative audit countermeasures and suggestions from the three dimensions of policy,technology and application.From the aspects of department heads improving the audit concept and audit consciousness,continuously increasing financial and technical strength,and training professional and high technological audit team,the efficiency of online collaborative audit can be greatly improved,and develop the audit "to play the role of supervision".