信息化条件下金融审计组织管理模式研究

Study on the Model of Financial Auditing Organization and Management with Information Technology

金融机构信息化发展呈现出信息海量化、集中化、共享化的特点,信息化对金融审计的影响是深远的、长期的,是金融审计组织管理模式变革的重要驱动因素。本文首先分析了金融信息化和审计信息化对金融审计组织管理模式变革的影响;其次回顾了适应信息化发展要求金融审计组织管理模式变革的发展历程;最后通过将项目组织管理理论与金融审计项目管理实践相结合,在总结金融审计组织管理模式发展历程和实践探索的基础上,提出了信息化条件下金融审计组织管理应构建"1个平台、2个渠道、3个中心、N个核查小组"的未来发展模式新设想,并对这一模式的运作特点进行了概括。同时指出新模式有效运行还受人力资源限制、行政隶属约束、信息相互隔离等许多现实因素制约。

The development of information technology in financial organizations presents the characteristics as mag- nanimity information, mass centralization and centralized shared. Information technology had a profound impact on the financial auditing. It＇s one of the most important driving factors on the innovation of the model about financial au- diting organization and management. At first this article analyzed the effects on financial auditing organization man- agement model changes from financial information technology and audit information technology, followed by review the development of financial audit organization management model which requires adapted by the development of in- formation technology. At last considering the theory of Organization and Management, and the practice of the finan- cial auditing project, we built a new model with information technology named ＂one platform, two channels, three centers , N verification teams＂ . This article described the operational characteristics of the new model. Also It pointed out that the effective operation of new model is also affected by human resources limitations, administrative subordination constraints, information isolated from each other and many other restrict reality facts.