联网审计:非现场审计的思考

On-line Auditing: A Reflection on Off-site Auditing

随着国民经济信息化,审计工作信息化已刻不容缓。联网审计作为计算机审计发展较高阶段的产物,是适应新的审计环境所产生的审计方式,是审计工作信息化的主攻方向之一。联网审计作为非现场审计,具有实时审计、远程审计、高效率的数据采集和分析等特征。组网技术、数据采集和处理技术是联网审计的关键技术,审计预警机制是联网审计的必备功能和优势所在。信息系统测试与审计、日常联网查询、数据采集与分析是联网审计的特殊审计程序。当前联网审计中还存在不少困难与问题,要借鉴联网审计的成功范例,采取有效对策和措施,不断完善联网审计制度。

With the development of information-based national economy, it is also an urgent task to develop information-based audit work. As a product of high development stage of computer auditing, on-line auditing is an auditing approach that adapts to the audit environment and one of the major directions of informa- tion-based audit work. As an off-site auditing approach, on-line auditing is characterized with real-time, remote audit, as well as data acquisition and analysis with high-efficiency. The key technologies of on-line au- diting involve networking technology, data acquisition and processing technology. The mandatory function and advantage thereof is the audit warning mechanism. The specialized auditing procedures include information system testing and auditing, daily on-line query, and data acquisition and analysis. At present there are still quite a few difficulties and problems in the field of on-line auditing, which require reference from pioneer successful examples and effective measures to improve the on-line auditing system consistently.