审计业务会审及决策支持信息化应用研究

The Informationalized Application of the Audit Meeting and Decision-Making

审计业务信息化是审计事业发展的必然趋势,也是审计现代化的根本要求。审计业务信息化包括审计执行、管理、决策各环节的信息化。金审工程一、二期建设基本解决了审计执行、管理的信息化问题,但审计业务开展中大量的会审讨论、审议决定等审计决策仍采用传统会议形式运行,制约了审计效率和质量的提升。成都市温江区审计局积极开展审计决策信息化应用研究,创新研发了审计业务会审及决策信息化应用系统(Audit一oriented Conference Auditing&Decision Support System,简称"ACD系统"),从会审决策的信息交互、过程记录、成果利用、程序管理四方面构建起审计决策环节的信息化路径,并与OA、AO、OLA等应用系统无缝对接,共同形成完整的审计业务信息化支撑体系,丰富了金审工程的应用内容。

The informationization of Audit manner, which is the inevitable trend of the development of audit and the fundamental requirements of audit modem ization, not only includes audit planning, implementation, organization, but also includes audit quality control and decision-making. To standardize audit work, making it more efficient and scientifical, WenJiang Audit Bureau has been making great efforts in innovation. According to the actual needs of audit work, the bureau took the leading in researching the Audit-oriented Conference Auditing ＆ Decision Support System （the ACD System）, which actually riches the applications of Golden audit project. This paper focuses on the background, practice,benefit analysis and long-term plan of the ACD System.