J省電力公司內部審計信息化研究
發(fā)布時間：2018-10-23 10:16
【摘要】：21世紀是人類社會向信息化社會全面進軍的時代,也是信息技術革命推動人類文明進步的時代。我國已經把信息化推動社會經濟發(fā)展作為既定國策之一,電子化、數字化、智能化成為時代的主旋律。審計署早在近20年前已經著手規(guī)劃審計信息化建設,其出發(fā)點在于解決政府審計工作中實際遇到的困難,適應不斷變化的審計工作需求。從其建設過程中積累的經驗來看,審計信息化建設對應對日益變化的數據環(huán)境、處理大批量審計數據并進行統(tǒng)計方面起到了至關重要的作用,審計信息化建設從根本上改變了審計人員的工作方式,豐富了審計手段,提升了審計效率,擴展了審計范圍,從根本上提升了審計的價值增值能力。近年來,政府對于加強國有資本監(jiān)管的要求和力度不斷提高,國有企業(yè)依法治企的的意識不斷增強,對于電網企業(yè)規(guī)范管理、防范經營風險等要求不斷提高。經濟新常態(tài)、國有企業(yè)改革、電力體制改革等外部環(huán)境變化,也推動電網企業(yè)在管理上更加注重提質增效。這些因素使電網企業(yè)內部審計日益受到重視,也對電網企業(yè)內部審計轉型升級提出了迫切的要求。另一方面,電網企業(yè)近年來信息化建設水平逐漸提高,經營活動日益復雜,企業(yè)數據越來越多,內部審計的環(huán)境和對象都發(fā)生了根本性的變化,迫切需要通過信息化建設從根本上改變內部審計人員的工作方式。在這樣的背景下,作者提出內部審計信息化的出發(fā)點應當立足于服務企業(yè)管理需要,解決內部審計實際面臨的困難。本文以J省電力公司(以下簡稱"J公司")為例,通過研究審計署審計信息化建設的成功經驗以及運用審計信息化開展審計工作的成功經驗,結合J公司業(yè)務特點、管理需求和信息系統(tǒng)建設實際,分析了 J公司外部環(huán)境及內部管理需求的變化,闡述了這種變化對內部審計職能轉型提出的迫切需要,并將這種需要與J公司內部審計工作現狀和內部審計信息化建設現狀進行對比,調查J公司現階段內部審計信息化存在的問題,分析如:審計覆蓋面不足、審計時效性不高、現場審計效率不夠、審計成果運用缺乏有效跟蹤手段等問題,分析問題產生的原因,并針對性的提出通過J公司內部審計信息化建設,實際解決J公司內部審計工作中遇到的問題,如:利用審計信息系統(tǒng)開展持續(xù)審計、通過審計信息化建設優(yōu)化現場審計各階段作業(yè)方式、建設智能審計知識庫、利用大數據分析技術充分挖掘企業(yè)數據資源價值,推動J公司內部審計更好地實現價值增值,并提出為更好的推進審計信息化建設需要在體制和機制上做好優(yōu)化保障。案例研究的過程中,作者也認識到,由于國有企業(yè)在公司治理結構等方面存在著先天缺陷,對內部審計工作重要性的認識還有待進一步提高,內部審計信息化建設在數據積累,系統(tǒng)銜接等方面還得不到充分的資源支撐;此外,從公司信息化建設的整體來看,現有信息系統(tǒng)建設由于初期規(guī)劃的問題,導致"信息孤島"問題嚴重,對于企業(yè)經營數據的挖掘和利用遠沒有達到理想水平,這些問題短期內難以根治,都導致了內部審計信息化建設是一項長期的,逐步推進的工作,還有待在推進內部審計信息化建設的過程中不斷探索。此外,對于J公司內部審計而言,投資審計也是其內部審計的重要組成部分,但本文由于作者專業(yè)和能力的限制,且在這方面可控參考的文獻較少,本文未在投資審計信息化方面進行深入研究,在未來可以作為專門的研究方向。
[Abstract]:The 21st century is the era of the comprehensive march of the human society to the information society and the era of the information technology revolution promoting the progress of human civilization. China has promoted social and economic development as one of the established national policies, electronic, digital and intelligent become the main melody of the times. As early as 20 years ago, the company has started planning audit informationization construction, its starting point is to solve the difficulties encountered in the government audit work and adapt to changing audit requirements. From the experience accumulated in the construction process, the audit informatization construction plays an important role in the increasingly changing data environment, dealing with the large-scale audit data and making statistics, and the audit informatization construction fundamentally changes the working mode of the auditor. The audit method is enriched, the audit efficiency is improved, the audit scope is expanded, and the value-added capability of the audit is fundamentally improved. In recent years, the government has continuously improved the requirements and strength of state-owned capital supervision, and the consciousness of state-owned enterprises in accordance with the law has increased continuously. The external environment changes such as the new normal state of economy, the reform of state-owned enterprises and the reform of the electric power system, also push the power grid enterprises to pay more attention to improving the quality and efficiency in management. These factors make the internal audit of power grid enterprises more and more attention, and also put forward the urgent requirements on the transformation and upgrading of internal audit of power grid enterprises. On the other hand, the informatization construction level of the power grid enterprises has gradually improved in recent years, the management activities are increasingly complex, the enterprise data is more and more, the environment and objects of internal audit have changed fundamentally, There is an urgent need to fundamentally change the working methods of internal auditors through informatization construction. Against this background, the author suggests that the starting point of internal audit informatization should be based on the management needs of service enterprises and solve the difficulties faced by internal audit. In this paper, J Power Company (hereinafter referred to as" "J Company" According to the successful experience of the audit informatization construction and the successful experience of using the audit informationization to carry out the audit work, the change of the external environment and internal management needs of the J company is analyzed in combination with the business characteristics, management requirements and information system construction of the J Company. This paper expounds the urgent need of this change to the transformation of internal audit function, compares it with the present situation of internal audit work and the current situation of internal audit informatization construction, and investigates the existing problems of internal audit informatization in J Company, and analyzes the problems such as: The audit coverage is insufficient, the audit timeliness is not high, the on-site audit efficiency is not enough, the audit results are caused by lack of effective tracking means, etc., the reasons for the problems are analyzed, and the informatization construction of internal audit of J Company is proposed. In order to solve the problems encountered in the internal audit work of J Company, such as using audit information system to carry out continuous audit, optimizing field audit stage operation mode through auditing information construction, building intelligent audit knowledge base, Using large data analysis technology to fully exploit the value of enterprise data resources, promote the internal audit of J company to realize the value-added value better, and put forward that it is necessary to optimize the system and mechanism for better promotion of audit informatization construction. In the process of case study, the author also realizes that because the state-owned enterprises have congenital defects in the corporate governance structure and so on, the awareness of the importance of internal audit also needs to be further improved, and the construction of internal audit informatization is accumulated in the data. In addition, from the overall view of the information construction of the company, the existing information system construction is caused by the initial planning problem. "Information isolated island" The problem is serious, and the mining and utilization of enterprise management data is far from reaching the ideal level, and these problems are difficult to radically cure in the short term, which leads to the construction of internal audit informatization as a long-term and long-term advance work. There is also a continuous exploration in the process of promoting the construction of internal audit informatization. In addition, for J company internal audit, investment audit is also an important part of its internal audit, but due to the limitation of the author's professional and ability, and in this regard, the literature has little reference, this paper does not carry on in-depth research on investment audit informationization, In the future, it can be used as a special research direction.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
，
本文編號：2288937
[Abstract]:The 21st century is the era of the comprehensive march of the human society to the information society and the era of the information technology revolution promoting the progress of human civilization. China has promoted social and economic development as one of the established national policies, electronic, digital and intelligent become the main melody of the times. As early as 20 years ago, the company has started planning audit informationization construction, its starting point is to solve the difficulties encountered in the government audit work and adapt to changing audit requirements. From the experience accumulated in the construction process, the audit informatization construction plays an important role in the increasingly changing data environment, dealing with the large-scale audit data and making statistics, and the audit informatization construction fundamentally changes the working mode of the auditor. The audit method is enriched, the audit efficiency is improved, the audit scope is expanded, and the value-added capability of the audit is fundamentally improved. In recent years, the government has continuously improved the requirements and strength of state-owned capital supervision, and the consciousness of state-owned enterprises in accordance with the law has increased continuously. The external environment changes such as the new normal state of economy, the reform of state-owned enterprises and the reform of the electric power system, also push the power grid enterprises to pay more attention to improving the quality and efficiency in management. These factors make the internal audit of power grid enterprises more and more attention, and also put forward the urgent requirements on the transformation and upgrading of internal audit of power grid enterprises. On the other hand, the informatization construction level of the power grid enterprises has gradually improved in recent years, the management activities are increasingly complex, the enterprise data is more and more, the environment and objects of internal audit have changed fundamentally, There is an urgent need to fundamentally change the working methods of internal auditors through informatization construction. Against this background, the author suggests that the starting point of internal audit informatization should be based on the management needs of service enterprises and solve the difficulties faced by internal audit. In this paper, J Power Company (hereinafter referred to as" "J Company" According to the successful experience of the audit informatization construction and the successful experience of using the audit informationization to carry out the audit work, the change of the external environment and internal management needs of the J company is analyzed in combination with the business characteristics, management requirements and information system construction of the J Company. This paper expounds the urgent need of this change to the transformation of internal audit function, compares it with the present situation of internal audit work and the current situation of internal audit informatization construction, and investigates the existing problems of internal audit informatization in J Company, and analyzes the problems such as: The audit coverage is insufficient, the audit timeliness is not high, the on-site audit efficiency is not enough, the audit results are caused by lack of effective tracking means, etc., the reasons for the problems are analyzed, and the informatization construction of internal audit of J Company is proposed. In order to solve the problems encountered in the internal audit work of J Company, such as using audit information system to carry out continuous audit, optimizing field audit stage operation mode through auditing information construction, building intelligent audit knowledge base, Using large data analysis technology to fully exploit the value of enterprise data resources, promote the internal audit of J company to realize the value-added value better, and put forward that it is necessary to optimize the system and mechanism for better promotion of audit informatization construction. In the process of case study, the author also realizes that because the state-owned enterprises have congenital defects in the corporate governance structure and so on, the awareness of the importance of internal audit also needs to be further improved, and the construction of internal audit informatization is accumulated in the data. In addition, from the overall view of the information construction of the company, the existing information system construction is caused by the initial planning problem. "Information isolated island" The problem is serious, and the mining and utilization of enterprise management data is far from reaching the ideal level, and these problems are difficult to radically cure in the short term, which leads to the construction of internal audit informatization as a long-term and long-term advance work. There is also a continuous exploration in the process of promoting the construction of internal audit informatization. In addition, for J company internal audit, investment audit is also an important part of its internal audit, but due to the limitation of the author's professional and ability, and in this regard, the literature has little reference, this paper does not carry on in-depth research on investment audit informationization, In the future, it can be used as a special research direction.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
，
本文編號：2288937
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