A Preliminary Study On The Construction Of Government Audit Digital Platform Based On Network Audit

With the continuous progress and development of economy,society,science and technology,computer informatization has been widely used.New technologies such as the Internet and big data have influenced the way people live and work.In this context,from the central to the local government,audit institutions at all levels should comply with the National Audit Office's initiative in vigorously promoting the construction and application of auditing informatization,taking it as a focus of work,and have carried out this work in succession.Therefore,the application of audit informationization is of great significance.First,it can improve the efficiency of audit work,eliminate the need for going to the audit site,auditors can master audit objectives and focals at home,thus overcoming the issues with low efficiency in personnel dispersion and resource utilization in audit work.It provides necessary conditions to help auditors grasp full understanding of the situation and take preventive measures in place.Second,it can tremendously improve the quality of the audit.The use of modern auditing approach will inevitably change the traditional methods of auditing and change the thinking of auditors to find problems from multiple perspectives,which further promote the audit modernization.This article introduces the theory,the development history and common modes of digital auditing and network auditing.Based on the current status of digital auditing platform development in Hanjiang District,this article focuses on how to develop and optimize a digital auditing platform based on network auditing,not only including data collection,data storage,data transmission,data distribution and date use,but also consisting the operation of background data,the design and operation of the auditor's operating system interface,and establish the "budget tracking +network-based verification" audit model.In consideration of the district financial status,a man-machine system that follows certain rules and application objectives should be established.Through the operations of collecting,processing,storing,transmitting,and retrieving auditing financial or business information,achieve the collection,transmission,and use of date.The objects including district financial data which provided by the District Finance Bureau,township financial data which provided by Township Finance Institute,township economic accountability data whichprovided by township(street)business units.This article analysises these dates,establish performance index system and apply them to audit results,in order to achieve the goal of routine data collection,early warning detection and establishment of audit models.Meanwhile,taking the economic accountability audit of township leaders as an example,it focuses on the collection of financial data,business data and basic tables,the application of audit methodologies and economic responsibility indicator systems.Through these initiatives,we can ensure that audit work is performed efficiently and with high quality.