本文選題：專項(xiàng)審計(jì) + 信息系統(tǒng)�。� 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：專項(xiàng)審計(jì)調(diào)查作為一種新興的審計(jì)方式越來(lái)越被看重,專項(xiàng)審計(jì)調(diào)查著重從個(gè)別出發(fā)進(jìn)行探索,從事務(wù)現(xiàn)象出發(fā)窺探實(shí)質(zhì),歸納總結(jié)公共性的問(wèn)題,根據(jù)體制和機(jī)制從根本進(jìn)行查找原因、提建議,讓政府在進(jìn)行宏觀決策之時(shí)能夠有所參照,為發(fā)展大局提供更加上層的服務(wù)。我國(guó)當(dāng)前正處在經(jīng)濟(jì)體制轉(zhuǎn)變和社會(huì)轉(zhuǎn)型的關(guān)鍵時(shí)期,導(dǎo)致了經(jīng)濟(jì)工作中產(chǎn)生許多問(wèn)題,涉及到體制改革發(fā)展中的深層次問(wèn)題,無(wú)法對(duì)其以對(duì)錯(cuò)進(jìn)行評(píng)估,因而改如何對(duì)問(wèn)題進(jìn)行定性及怎么解決這類問(wèn)題也難以把握。本文研究如何利用專項(xiàng)審計(jì)調(diào)查的方式對(duì)重大投資決策進(jìn)行審計(jì),并且將這個(gè)審計(jì)過(guò)程集成到審計(jì)信息系統(tǒng)中,通過(guò)國(guó)內(nèi)外諸多文獻(xiàn)和理論的基礎(chǔ)的研究結(jié)合筆者實(shí)際參與LD市審計(jì)局的大型國(guó)有企業(yè)2012年度至2014年度重大投資決策專項(xiàng)審計(jì)活動(dòng),在審計(jì)活動(dòng)中對(duì)被審計(jì)單位的財(cái)務(wù)數(shù)據(jù)、會(huì)計(jì)報(bào)表數(shù)據(jù)等數(shù)據(jù)進(jìn)行分析的背景下。研究專項(xiàng)審計(jì)方式的轉(zhuǎn)變以及重大投資決策審計(jì)的內(nèi)容的基礎(chǔ)上設(shè)計(jì)了重大投資專項(xiàng)審計(jì)信息系統(tǒng),筆者研究了在專項(xiàng)審計(jì)信息系統(tǒng)中如何實(shí)現(xiàn)來(lái)源不一,結(jié)構(gòu)不一樣的審計(jì)數(shù)據(jù)的采集和標(biāo)準(zhǔn)化,并詳細(xì)講述了從哪些方面對(duì)企業(yè)的財(cái)務(wù)數(shù)據(jù)和報(bào)表數(shù)據(jù)以及其他數(shù)據(jù)進(jìn)行分析。筆者通過(guò)對(duì)重大投資決策專項(xiàng)審計(jì)信息系統(tǒng)進(jìn)行了明確的目標(biāo)分析、詳細(xì)的功能性需求分析以及非功能性需求分析,進(jìn)而確定了重大投資決策專項(xiàng)審計(jì)系統(tǒng)要實(shí)現(xiàn)審計(jì)項(xiàng)目管理、數(shù)據(jù)轉(zhuǎn)換和分析、審計(jì)數(shù)據(jù)分析、審計(jì)報(bào)告管理、系統(tǒng)管理這幾個(gè)一級(jí)功能模塊,并針對(duì)每一個(gè)一級(jí)模塊再繼續(xù)進(jìn)行細(xì)分,分別設(shè)計(jì)了二級(jí)及三級(jí)子模塊,對(duì)專項(xiàng)審計(jì)信息系統(tǒng)的數(shù)據(jù)庫(kù)進(jìn)行說(shuō)明和設(shè)計(jì)。筆者希望通過(guò)重大投資決策的專項(xiàng)審計(jì)信息系統(tǒng)進(jìn)行審計(jì)可減輕審計(jì)人員在進(jìn)行審計(jì)時(shí)的部分繁瑣的工作提高審計(jì)工作的效率同時(shí)規(guī)范審計(jì)行為,為信息化時(shí)代下審計(jì)工作面臨的審計(jì)理論和方法的落后的狀況提出建議和方法。
[Abstract]:As a new audit method, special audit investigation has been paid more and more attention to. The special audit investigation focuses on exploring from the individual point of view, peeping into the essence from the phenomenon of affairs, and summing up the problems of publicity.According to the system and mechanism to find out the reasons from the root, put forward suggestions, so that the government in macro-decision-making can be some reference, for the overall development of the overall situation to provide a higher level of services.At present, China is in the critical period of economic and social transformation, which leads to many problems in economic work, which involve the deep-seated problems in the development of system reform and cannot be evaluated correctly and wrongly.Therefore, how to change the qualitative nature of the problem and how to solve this kind of problem is difficult to grasp.This paper studies how to audit major investment decisions by means of special audit investigation, and integrate this audit process into audit information system.Through the research of many literatures and theories at home and abroad, combining with the author's actual participation in the special audit activities of the large state-owned enterprises in LD City in 2012 to 2014, the financial data of the audited units are given.Accounting statement data and other data analysis of the background.On the basis of studying the change of special audit mode and the content of major investment decision audit, this paper designs a special audit information system for major investment. The author studies how to realize it from different sources in the special audit information system.The collection and standardization of audit data with different structure, and the analysis of financial data, report data and other data from different aspects are described in detail.Through the analysis of the specific audit information system for major investment decision, the author analyzes the specific objectives, the detailed functional requirements and the non-functional requirements.Furthermore, it is determined that the special audit system for major investment decision-making should realize the audit project management, data conversion and analysis, audit data analysis, audit report management and system management.The second and third sub-modules are designed to explain and design the database of the special audit information system.The author hopes that auditing through the special audit information system of major investment decision can reduce some tedious work of auditors in carrying out the audit to improve the efficiency of audit work and standardize the audit behavior.This paper puts forward some suggestions and methods for the backward situation of audit theory and method in the information age.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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