全部政府性资金连续审计系统研究*

作者：徐磊1，李勤2，何世宏3 日期：2009-06-17/span> 浏览：3268 查看PDF文档

全部政府性资金连续审计系统研究*

徐磊1，李勤2，何世宏3
（1.浙江机电职业技术学院 计算机应用工程系，浙江 杭州 310053；
2.杭州电子科技大学 财经学院，浙江 杭州 310018；3.浙江省审计厅，浙江 杭州 310007）

摘要：为实现审计机关近年来建立的以全部政府性资金为主线的审计监督创新格局，采用了连续审计（Continuous Auditing,CA）系统，将IT技术高度整合进了审计领域，融合了实时审计、计算机辅助审计、联网审计、非现场审计等方式，实现了审计人员和被审计单位电子数据的及时交换与交互，克服了当前审计的滞后性。研究结果表明，通过建立全部政府性资金CA系统能满足审计机关绩效审计的需要。
关键词：连续审计；全部政府性资金审计；审计信息化
中图分类号：TP309文献标识码：A文章编号：1001-4551(2009)05-0059-04

Survey on the all government funds continuous auditing system
XV Lei1, LI Qin2, HE Shi-hong3
(1.Dept. of Computer, Zhejiang Institute of Mechanical and Electrical Engineering, Hangzhou 310053, China；
2.College of Finance and Economics, Hangzhou Electronics Technology University, Hangzhou 310018, China；
3.Zhejiang Audit Bureau, Hangzhou 310007, China）
Abstract: Aiming at realizing the audit supervision innovativing pattern of all government funds gleam built-up by auditing organization in recent years, using the continuous auditing(CA) system, the IT technology, the real time audit, the computer-aided audit, the networked audit, the none-scene audit were highly integrated into the auditing field altogether. The in-time data connection and interactive between the auditing staff members and the audited unit were realized, the auditing delay was overcomed. The survey shows that building the all government funds continuous auditing system can satisfy the needs of the achievement effect audit.
Key words: continuous auditing; all government funds auditing;auditing informatization
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