审计信息化标准体系探讨

Discussion on Audit Informatization Standard System

信息时代,审计对象数据的异构性问题和创新审计技术的需求日益突出,迫切需要通过标准化手段加以解决。但目前我国审计信息化的标准化工作仍不能完全满足实践需要,缺乏对标准体系的理论研究。基于审计信息化标准体系的内涵分析,指出其理论依据应将审计实践作为其起点和终点,并兼具自然科学与社会科学双重属性。为此,借鉴设计科学推动产品与实践需求相融合的理念,提出了以审计信息技术标准为主要内容,以主体和业务为细分维度的开放的审计信息化标准体系理论框架。该框架较好地解释了国内外审计信息化的标准化实践以及未来国际化、协同化、体系化的发展方向。最后,从标准的协调性、技术先进性、实用性以及国际化发展等方面探讨了未来标准体系建设面临的主要挑战与应对措施。

In the information age,the heterogeneity of audit data and the demand of innovating audit technology are increasingly prominent,which need to be solved by standardized means.However,at present,the standardization work of audit informatization in China is still driven by practice,and there is a lack of theoretical research on the standard system.Based on the analysis of the connotation of audit informatization standard system,this paper points out that the theoretical basis should take auditing practice as the starting point and ending point,and acquire the attributes of both natural science and social science.Therefore,drawing on the concept of design science to promote the integration of products and practical needs,this paper puts forward an open theoretical framework of audit informatization standard system,with information technology standard in audit as the main content,and the subject and engagements as subdivisions.This framework elaborates the practice of audit informatization standardization at home and abroad,and points out its future development direction of internationalization,coordination and systematization.Finally,the major challenges in the future and countermeasures are discussed from four aspects,namely standard coordination,advanced technology,practicability and international development.