| Comprehensive review of project refers to the process of review the audit report,audit decision and other project data.It is the legal procedure of audit implementation.Online comprehensive review refers to rely on online comprehensive review system,review project data in different steps in the process of the audit project.It is advantageous to the whole process of the audit project quality control,preventing risks of audit quality and promoting the timely rectification of correct problems existing in the audit process.It is an effective way to audit quality management,and is the inevitable requirement of the audit process informatization.Online comprehensive review system in Jiangsu province audit office based on OA platform construction,using SQL Server database,adopt SOA which is a service-oriented architecture and the design concept.The online comprehensive review requirements embodied in the whole process of system development and design,with a comprehensive review of project,data of comprehensive review inquiry,project schedule management,audit corrective and Time limit warning.According to the record data,document flow data,non-document flow data of three levels.To implement the audit work plan,audit evidence,audit report and other 30 kinds of audit documents,to determine the process and content of review.And innovation the traditional comprehensive review into the whole process of tracking comprehensive review.Implement the effective control and management of the project establishment,implementation and report to the audit corrective and so on.To the diversified utilization of comprehensive review results,the comprehensive review data as quality control,project evaluation and departments and personnel appraisal important reference basis.The system has been applied in the Jiangsu province audit office,has realized the online comprehensive review of all audit project,has obtained the good actual effect,promote the audit quality and efficiency improvement. |
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