基于数据包络分析的高等学校信息系统绩效审计模式研究

Research on Information System Performance Audit Mode in Institution of Higher Education Based on Data Envelopment Analysis

计算机审计在高等学校审计工作中已实施多年,然而实际工作中审计工作信息化往往意味着将手工证据底稿等传统资料输入各模块形成审计部门的电子审计信息,"审账"工作依然依靠审计人员亲自完成,并未实现智能化和自动化的信息系统绩效审计。本文首先设计高等学校的信息系统绩效审计流程,聚焦于信息系统绩效审计过程中最核心的绩效评价,引入数据包络分析法,建立绩效审计评价模型以契合高等学校绩效多投入多产出的特点。同时,针对现行高校绩效审计指标体系仅能得出高校各绩效指标与标准值间的差量,而无法解决高校资源配置效率问题,从"投入"、"产出"的角度构建了绩效审计指标体系。最后通过高等学校信息系统绩效审计的案例分析,为实际工作提供借鉴。

The computer audit in the audit work of institutions of higher education has been implemented for many years. However, audit work informatization just means that traditional data such as manual paper evidence will be submitted to every module, and form electronic audit information of the auditing department. ＂Bill audit ＂ still rely on the auditor to complete. The intelligent and automatic management has not been realized in the information sys- tem performance audit in the actual work. On the basis of the design of information system performance audit process of institutions of higher education, this paper focus on the core of information system performance audit-per- formance evaluation, introduces the data envelopment analysis method, and establishes performance audit evaluation model based on DEA in accordance with the multiple input and multiple output characteristics of institution of high- er education performance. Meanwhile, in view of issue that the current performance audit index system can only draw the differences between actual value and standard value and cant solve the problem of resources allocation effi- ciency in institution of higher education, it builds the corresponding performance audit index system from the per- spective of input and output. Finally, this paper provides reference for actual work by case analysis of information system performance audit in institution of higher education.