基于PERT的审计方案可视化建模方法

Visualization Modeling Method of Audit Plan Based on PERT

信息化潮流的新形势下,如何快速提升审计人员的方案策划能力、保障审计方案的执行效果以及降低审计成本成为当前实际审计工作中的重中之重。而传统的审计方案制定过程往往过分依赖经验数据或审计人员的主观认识,由于实施执行效果和工期不可预知,因此方案质量不能得到有效保障,在应付当今大规模审计时风险系数更高。提出了一种基于计划评审技术(PERT)的审计方案可视化建模方法,并在开源软件Gnome Planner的基础上进行了软件实现。基于PERT的审计方案可视化建模方法能按照审计方案中各审计任务的内在联系,用箭头来表示其先后顺序,画出一个各项任务相互关联的网络图,以便使用者对全局有一个比较完整的概念,从而找到关键环节和主要矛盾所在,相比较于一般的审计方案的文档描述来看更加直观。

On the trend of information technology, how to improve audit staffs’ planning capability quickly, secure the implementation of the audit plan’s results, and reduce audit costs become the top priority of the current audit work. The traditional audit plan development process is often over-reliance on empirical data or audit staffs’ subjective understanding. Due to the unpredictability of the effects and time costs of the plan’s implementation, the quality of plan can not be protected effectively. When dealing with today＆#39;s large-scale audit work, it has higher risks . Proposed based on PERT （PERT） audit plan visual modeling approach, and based on open source software--Gnome Planner software. PERT audit plan based visual modeling approach can in accordance with the internal audit program to contact each audit task, with arrows to indicate its sequence, draw a network diagram of interrelated tasks, so users have a more complete global the concept, in order to find key links and principal contradiction lies, compared to the general view document describes the audit program more intuitive.