摘要
在信息化条件下,应当充分利用信息技术,依托审计信息管理平台,实行"中长期审计计划与年度审计计划相协调+全程监管"的审计计划管理模式,"矩阵式组织+头盔式管理+多层级联网联动"的审计业务实施管理模式,"在线获取审理数据+两次审理"的审理工作模式,"统一落实审计整改+审计结果信息共享"的审计整改管理模式,审计项目多行业数据平台联网审计模式。信息化的快速发展及云计算在审计信息化建设中的应用,必将进一步推进审计业务组织管理模式的变革。
Under the condition of informatization, we should make full use of information technology depending on audit information management system, and carry out the audit planning management model of ＇ long-term audit plan- ning coordinate with annual audit planning plus full inspection throughout the entire process＇ , carry out the audit professional work implementation management model of ＇matrix organization plus helmet type management plus double inquisition＇ , carry out the audit all at once plus audit result information high tion rectify and reform management model of ＇ ascertaining the audit rectification sharing ＇ and carry out multi-professional data net working audit model. The -speed development of informatization will certainly push forward revolution and the application of cloud computing in audit informatization construc- of the audit vocational work management model.
出处
《审计研究》
CSSCI
北大核心
2013年第2期3-9,共7页
Auditing Research
基金
审计署2011至2012年度重点科研课题“信息化条件下国家审计业务组织管理模式创新研究”阶段性研究成果
关键词
信息化
国家审计
业务组织管理
informatization, national audit, professional work management
