信息化条件下保障性安居工程计算机审计方法探索

Exploration on Computer Audit Method of Indemnificatory Housing Project under the Condition of Informatization

保障性安居工程是我国保障和改善民生的标志性工程,是“十二五”规划、“十三五”规划的重点工程。加快建设保障性安居工程对建设服务型政府、全面建设小康社会、构建和谐社会、共圆“中国梦”等具有重大意义。我国保障性安居工程的顺利实施,不仅需要国家的大力扶持,更需要全体社会的共同监督。保障性安居工程跟踪审计自2012年起实施,审计机关充分发挥审计“免疫系统”功能,依法履行审计监督职责,促进住房保障政策落实、分配公平、制度完善,切实维护广大中低收入住房困难家庭的切身利益。然而,保障性住房审计仍然面临着涉及面广、数据量大、信息化程度不高、核查手段单一等问题。本篇文章在信息化条件下,利用计算机技术、大数据审计手段,提出保障性安居工程分配管理方面存在问题及审计思路,创新审计方法,运用计算机审计方法筛查疑点数据,有效的提高审计效率和审计质量。

Affordable housing project is a landmark project to ensure and improve people's livelihood in China.It is a key project in the“12th Five Year”Plan and the“13th Five Year”Plan.Accelerating the construction of affordable housing projects is of great significance to building a service-oriented government,building a well-off society in an all-round way,building a harmonious society and realizing the"Chinese dream".The smooth implementation of the affordable housing project in China needs not only the strong support of the state,but also the joint supervision of the whole society.The follow-up audit of affordable housing projects has been implemented since 2012.Audit institutions give full play to the function of audit"immune system",perform audit and supervision duties according to law,promote the implementation of housing security policies,fair distribution and improvement of systems,and effectively safeguard the vital interests of low and middle income families with housing difficulties.However,affordable housing audit still faces many problems,such as wide coverage,large amount of data,low degree of informatization,single verification means and so on.Under the condition of informatization,using computer technology and big data audit means,this paper puts forward the existing problems and audit ideas in the distribution management of affordable housing projects,innovates audit methods,uses computer audit methods to screen doubtful data,and effectively improves audit efficiency and audit quality.