电子政务项目审计实施模式研究

Implementation Mode for E-government Project Audit

电子政务项目审计是政府审计部门在信息化环境下的一项重要的新的审计业务,是控制电子政务项目建设风险和提升电子政务应用绩效的重要途径。本文在分析电子政务项目审计国内外研究现状的基础上,提出了一种基于六视图的电子政务项目审计实施模式,分别从目标视图、组织视图、内容视图、过程视图、标准及法律法规视图、方法及技术视图等6个维度对电子政务项目审计的实施模式进行了研究,为电子政务项目审计提供了一种可行的项目审计实施模式。

E - government project audit is an important new audit business for the government audit department in infomafion era, and is an important way to control the risk of e- government project construction and improve the application performance of e- govemment. Based on the analysis of the presently research on e- govemment project audit home and abroad, this paper provided a six views - based audit implementation mode for e- government project audit, and had a deep study on the mode from the aspects of targets view, organization view, contents view, process view, standards and laws view, approaches and technologies view, which provided a feasible project audit implementation mode for e- government project audit.