固定资产投资计算机审计实施系统设计与运用探讨

Exploration on the Design and Application of the Computer Auditing Implementation System for Fixed Assets Investment

固定资产投资计算机审计是一个有待深入研究的课题。本文从固定资产投资审计业务需要出发,按照审计项目的工作流程,将审计技术方法设计为合同与预算、合同与工程量比对分析等17个计算机审计模型,形成从投资立项、项目管理到竣工决算的"固定资产投资计算机审计实施系统"。列举了系统在施工合同和工程造价等审计阶段的运用实例,展示了具体项目数据采集与比对,问题归纳与分析等分步实施的过程和效果,并对系统运用中应注意的事项进行了分析。固定资产投资计算机审计实施系统的运用,可以基本满足投资项目审计前期准备和审计实施过程的技术操作需要,使审计过程更加清晰,审计程序更加严谨,审计结果的归集更加迅速和准确,进一步提高了审计工作效率,也为固定资产投资审计信息化建设的研究提供了实践基础。

The computer auditing for fixed assets investment is a subject needed further research. Based on business needs for fixed assets investment auditing, audit technology and methodology were designed to 17 computer models including ＂Contract and Budget＂, ＂Comparative Analysis of Contract and Project Quantity＂, etc, according to the audit procedures in this paper. All these models forms the ＂Computer Auditing Implementation System for Fixed Assets Investment＂ , which comprises investment approval, project management and final accounts of completed project. The paper lists the application examples of the System in different audit stages such as construction contract, cost of construction projects, etc, showing the implement procedures and effects for data acquisition and comparison, problem induction and analysis, etc, in specific projects step by step. It also analyzed the issues need to be paid attention to in the application of the System. The System could meet the basic needs of early-stage preparations and technical operations in the implementation process for investment project audit. The System could also improve the clarity of audit process, the strictness of audit procedure, the speed and accuracy of the collection for audit results and the overall efficiency of audit works, providing a practice basis for research of the informationization construction of the fixed assets investment audit.