审计现场快速调查取证系统设计研究

Design and Research of Quick Investigation and Forensics System for Auditing Site

国家审计全覆盖要求的发布,加速了审计模式的转型,对审计现场调查取证的效率提出了更高的要求。文章研究提出了一种审计现场快速调查取证系统的设计思路。首先,完成了审计现状分析及快速调查取证能力需求分析;然后,提供了系统的结构设计、审计现场快速调查取证APP功能设计及技术实现思路。该系统丰富了审计移动作业的手段,为一线审计人员提供了便捷好用的快速调查取证工具,能够大大提高工作效率,助力国家审计逐步实现审计全覆盖的目标。

The release of the national audit full coverage requirement has accelerated the transformation of the audit mode and put forward higher requirements for the efficiency of audit on-site investigation and evidence collection. The article researches and proposes a design idea of a rapid investigation and evidence collection system in auditing sites. First, the analysis of the current audit situation and the requirements analysis of the ability of rapid investigation and evidence collection are completed;Then, the structural design of the system, the function design of the APP for rapid investigation and evidence collection at the audit site, and the technical implementation ideas are provided. This system enriches the means of auditing mobile operations,and provides front-line auditors with convenient and easy-to-use tools for rapid investigation and evidence collection, which can greatly improve work efficiency and help national audits gradually achieve the goal of full audit coverage.