铁路货运数字化审计分析模型构建探讨

Discussion on Construction of Railway Freight Digital Audit Analysis Model

为促进铁路货运增运增收、提质增效,铁路审计部门发挥监督建议职能作用,针对整车及零散快运货物计费重量与实际重量存在的差异,分析比对基础数据,通过构建审计分析模型,校验差异信息,结合政策规定具体要求,确定审计查证疑点,实现精准定位,堵塞管理漏洞。探索形成铁路货运数字化审计分析方法,提升数字化审计水平,提高审计工作效率和质量,不断发挥内部审计为铁路运输主业服务的能力,促进精细化管理,促进堵漏保收。

In order to promote the increase of railway freight transport volume,income,quality and efficiency,the railway audit department plays a supervisory and suggestion role.This paper analyzes and compares the basic data for the difference between the charging weight and the actual weight of the whole vehicle and scattered express cargo,and verifies the difference information by building an audit analysis model.In accordance with the specific requirements of relevent policies and regulations,we identify suspected points in audit and verification,realize precise positioning,and plug management loopholes.We explore the formation of digital audit analysis methods for railway freight,improve the level of digital audit,improve the efficiency and quality of audit work,constantly give play to the ability of internal audit to serve the main railway transportation industry,promote fine management,and promote leakage protection.