关于企业内部审计OACS审计模式的初步设想

The Idea of OACS Internal Audit Pattern in Enterprise

本文在研究企业经营目标(Objective)、经营活动(Activities)、内部控制(Control)和信息系统(System)四要素基础上,提出了OACS审计模式的基本框架,认为该模式的功能目标是通过对四要素的内在质量和关系质量的考核评价,保障企业经营目标的实现;实现途径是建立考核评价指标体系以评价其内在质量,建立考核评价指标关系程序以评价其关系质量,建立信息技术系统以实现四要素内在质量和关系质量的评价;操作规程是确立OACS审计模式下的操作规范和管理模式。

In the research of the four essential elements of the enterprise which are known as enterprise business objective, business activities, internal control and information system, the basic framework of the OACS audit pattern is raised in this paper. The function and objective of this pattern is to ensure enterprise business objective by evaluating the internal quality and relational quality of the four elements. The realization means are establishing the evaluation index system for evaluating the internal quality, establishing the relation procedures of evaluation index for evaluating the relational quality, establishing the information technology system for evaluating the internal quality and relational quality of the four elements. The operation regulation is to establish the operation rules and management patterns of the OACS audit pattern.