摘要
审计信息系统(AIS,Audit Information System)陆续应用到国家电网公司日常审计工作中,以辅助开展审计工作,丰富信息化环境下的审计手段。文章主要探讨ABC分析法(ABC-Analysis)和抽样审计方法在AIS系统中的结合及应用;介绍了相关原理,设计了实现流程,并举例进行应用说明。该方法可应用在电力企业审计信息化建设的多个领域。
Audit information system （AIS） will be used successively to assist in the daily audit work of Stated Grid Corporation and to provide additional audit means in information environment. This paper discusses the integration and application of ABC analysis methods and sample audit methods in AIS. Related principles are introduced. Implementation process is designed and the application is exemplified. This method can be used in various fields in the audit information construction of power enterprises.
出处
《电力信息化》
2011年第5期54-58,共5页
Electric Power Information Technology
