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高校工程项目数字智能化审计体系构建及应用

Construction and Application of Digital Intelligent Audit System for University Construction Projects
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摘要 21世纪以来,随着科技的飞速进步,数字智能化已在医疗、教育、交通等各领域迅猛发展,为生活带来前所未有的变革。医疗诊断精准率的提升、自动驾驶安全性的提高以及智能机器人的普及应用都是智能化技术发展的生动例证。然而,在高校工程项目审计领域,尽管智能化技术的应用已受到广泛关注,但实际应用仍停留在初级阶段。传统的高校工程项目审计,无论是过程审计还是专项审计,都面临诸多的挑战。其中最突出的问题在于审计人员专业水平存在差异,容易导致工作效率低下,工作质量不高;数据处理与分析依赖于低效、易错的人工流程,审计人员往往需要手工处理大量的数据,不仅耗时、耗力,且易出错;此外,数据分析静态且滞后也使得审计人员难以实时预警潜在风险,从而影响审计工作的准确性和时效性。在此背景下,引入数字智能化技术,能为当下审计工作提供更加高效、便捷的审计方式,并把审计人员从庞大、繁冗的审计数据处理中解脱出来,使审计人员有更多的精力投入对重点问题的分析和判断上,因此,如何在未来实现工程项目智能化审计已成为一个新的课题。文章将从高校审计人员日常工作视角,结合工程项目专项审计特点,从工程项目审计体系构建、应用、功能实现等方面,运用VBA代码模拟软件分析,帮助工程项目审计人员打开思路,更好地应对新形势的挑战。 Since the 21st century,with the rapid advancement of science and technology,digital intelligence has rapidly developed in various fields such as healthcare,education,and transportation,bringing unprecedented changes to life.The improvement of medical diagnosis accuracy,autonomous driving safety,and the popularization of intelligent robots are vivid examples of the development of intelligent technology.However,in the field of university construction project audits,although intelligent technologies have received widespread attention,their practical applications remain at an initial stage.Traditional university construction project audits,whether process audits or special audits,face numerous challenges.The most prominent issue lies in the varying professional levels of auditors,leading to low efficiency and poor work quality;data processing and analysis rely on inefficient and error-prone manual processes.Auditors often need to manually handle large amounts of data,which is time-consuming and error-prone.Moreover,static and lagging data analysis makes it difficult for auditors to provide real-time warnings about potential risks,thus impacting the accuracy and timeliness of audit work.In this context,the introduction of digital intelligent technologies can provide more efficient and convenient auditing methods for current audit work,freeing auditors from cumbersome data processing tasks and allowing them to focus more on analyzing and judging key issues.Therefore,how to achieve intelligent audits of construction projects in the future has become a new topic.This paper examines the daily work of university auditors from their perspective,combining the characteristics of special audits of construction projects.It analyzes the construction,application,and function realization of construction project audit systems using VBA code simulation software,aiming to help construction project auditors open their minds and better cope with the challenges of the new situation.
作者 彭东 伍济芬 刘丽 Peng Dong;Wu Jifen;Liu Li(Guangxi Medical University,Nanning 530021,China)
机构地区 广西医科大学
出处 《办公自动化》 2025年第1期119-122,共4页 Office Informatization
关键词 高校 数字智能化 工程审计 软件代码 university digital intelligence construction project audit software code
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