计算机审计在城市供水审计中的应用研究

发布时间：2019-06-22 09:39

【摘要】：正城市供水企业的业务的开展对营业收费系统的依赖性较强,要求运用计算机审计技术对城市供水企业的业务进行审计。开展资源环境审计可供选择的模式有三种类型,即财务导向模式、问题导向模式和项目导向模式。项目导向模式是以被审计单位涉及环境问题的重大业务为线索,对业务实施过程和结果进行检查分析,判断业务活动进行是否正常、是否收到预期效果,进而找出导致业务活动发生偏差的因素,提出改进措施和意见的一种审计模式。本文选择项目导向模式,通过理解供水企业的营业收费业务流程,以供水企业营业收费系统数据为基础,对供水企业的营业收费业务进行检查分析。计算机审计中采用了现场审计实施系统(以下简称AO)进行辅助审计,审计过程分为总体思路的确立、数据模型的建立和计算机审计实施过程三大部分。
[Abstract]:The development of the business of urban water supply enterprises has a strong dependence on the business charging system, which requires the use of computer audit technology to audit the business of urban water supply enterprises. There are three types of models to carry out resource and environment audit, namely, financial orientation model, problem oriented mode and project oriented mode. The project-oriented mode is an audit mode which takes the major business of the audited unit as the clue, checks and analyzes the business implementation process and results, judges whether the business activities are normal or not, whether they receive the expected results, and then finds out the factors that lead to the deviation of the business activities, and puts forward some improvement measures and opinions. This paper selects the project-oriented mode, through understanding the business charge business process of the water supply enterprise, and based on the data of the business charge system of the water supply enterprise, carries on the inspection and analysis to the business charge business of the water supply enterprise. In the computer audit, the on-site audit implementation system (AO) is used to carry out the auxiliary audit. The audit process is divided into three parts: the establishment of the overall idea, the establishment of the data model and the implementation process of the computer audit.
【作者单位】：浙江万里学院;宁波市审计局;
【基金】：宁波市软科学课题“宁波市水资源审计创新模式研究与实践”(项目编号:2010A10053)阶段性研究成果
【分类号】：F239.1

【共引文献】