Research On The Application Of Capability Maturity Model In The Audit Platform Of The Department Budget Execution Audit

Department budget execution audit is an important part of government audit,and it affects the operation and development of Chinese economy,having played an important role in strengthening the budget management,standardizing expenditure behaviors and maintaining the economic order.The implementation of departmental budget execution audit has a long history.For a long time,the theoretical circle and audit institutions have made unremitting research and exploration for the development of the department budget execution audit.With the proposed of full coverage audit idea,an important development direction of deepening the budget execution audit is to achieve full coverage of the audit,and the audit scope should make all level budget units included.In charge of the audit content,the full coverage of the audit content refers to the full coverage of the department's pre-budget,the management of the situation,the cost of expenditure,financial inventory management etc..With the development of "Internet+",cloud computing and big data,the academic community gradually began to study the application of advanced information technology in computer auditing to expand the audit coverage and achieve the auditing goal with high efficiency.The development of auditing information provides an important solution to solve the contradiction between the auditing task and the relatively lack of audit resources in China.In order to solve this contradiction,the audit practice authorities have started to explore the use of digital platform to implement the departmental budget implementation audit in recent years.Digital platform can be computer-aided audit technology and networking audit platform for the initial combination,in order to achieve the level of budget units,and even the secondary budget unit coverage.However,based on the audit practice research,the current audit practice agencies focus on the development of digital platform functions,but few audit practice to consider the use of digital platform capacity to assess the maturity.Digital platform applications continue to expand,but the lack of digital platform for the use of utility evaluation,this practice is not only conducive to the improvement of the digital platform,but also for the development of the audit to bring a lot of potential risks.Based on the audit practice and the example of A audit office,this paper studies the characteristics and practice status of the digital platform adopted by the auditing organ,analyzes the differences between it and the traditional manual account audit and the dynamic big data auditing,and the reason of this model is applied in practice,in order to achieve the digital platform to understand the mode of operation.On this basis,combined with the Capability Maturity Model(CMM),the overall capability maturity of the digital platform is evaluated from the two dimensions of the key process and the influencing factors.In addition,because of the platform in the realization of different audit objectives when the utility is different,based on the auditors widely used in the platform for the implementation of the status of departmental budget audit,from the platform to achieve the dimension of the digital platform to achieve departmental budget implementation of the audit objectives to assess the direction of development for the platform,and from the perspective of risk control for the auditors on-site audit work to provide some guidance.