J省電力公司內(nèi)部審計(jì)信息化研究
發(fā)布時(shí)間：2018-10-23 10:16
【摘要】：21世紀(jì)是人類(lèi)社會(huì)向信息化社會(huì)全面進(jìn)軍的時(shí)代,也是信息技術(shù)革命推動(dòng)人類(lèi)文明進(jìn)步的時(shí)代。我國(guó)已經(jīng)把信息化推動(dòng)社會(huì)經(jīng)濟(jì)發(fā)展作為既定國(guó)策之一,電子化、數(shù)字化、智能化成為時(shí)代的主旋律。審計(jì)署早在近20年前已經(jīng)著手規(guī)劃審計(jì)信息化建設(shè),其出發(fā)點(diǎn)在于解決政府審計(jì)工作中實(shí)際遇到的困難,適應(yīng)不斷變化的審計(jì)工作需求。從其建設(shè)過(guò)程中積累的經(jīng)驗(yàn)來(lái)看,審計(jì)信息化建設(shè)對(duì)應(yīng)對(duì)日益變化的數(shù)據(jù)環(huán)境、處理大批量審計(jì)數(shù)據(jù)并進(jìn)行統(tǒng)計(jì)方面起到了至關(guān)重要的作用,審計(jì)信息化建設(shè)從根本上改變了審計(jì)人員的工作方式,豐富了審計(jì)手段,提升了審計(jì)效率,擴(kuò)展了審計(jì)范圍,從根本上提升了審計(jì)的價(jià)值增值能力。近年來(lái),政府對(duì)于加強(qiáng)國(guó)有資本監(jiān)管的要求和力度不斷提高,國(guó)有企業(yè)依法治企的的意識(shí)不斷增強(qiáng),對(duì)于電網(wǎng)企業(yè)規(guī)范管理、防范經(jīng)營(yíng)風(fēng)險(xiǎn)等要求不斷提高。經(jīng)濟(jì)新常態(tài)、國(guó)有企業(yè)改革、電力體制改革等外部環(huán)境變化,也推動(dòng)電網(wǎng)企業(yè)在管理上更加注重提質(zhì)增效。這些因素使電網(wǎng)企業(yè)內(nèi)部審計(jì)日益受到重視,也對(duì)電網(wǎng)企業(yè)內(nèi)部審計(jì)轉(zhuǎn)型升級(jí)提出了迫切的要求。另一方面,電網(wǎng)企業(yè)近年來(lái)信息化建設(shè)水平逐漸提高,經(jīng)營(yíng)活動(dòng)日益復(fù)雜,企業(yè)數(shù)據(jù)越來(lái)越多,內(nèi)部審計(jì)的環(huán)境和對(duì)象都發(fā)生了根本性的變化,迫切需要通過(guò)信息化建設(shè)從根本上改變內(nèi)部審計(jì)人員的工作方式。在這樣的背景下,作者提出內(nèi)部審計(jì)信息化的出發(fā)點(diǎn)應(yīng)當(dāng)立足于服務(wù)企業(yè)管理需要,解決內(nèi)部審計(jì)實(shí)際面臨的困難。本文以J省電力公司(以下簡(jiǎn)稱"J公司")為例,通過(guò)研究審計(jì)署審計(jì)信息化建設(shè)的成功經(jīng)驗(yàn)以及運(yùn)用審計(jì)信息化開(kāi)展審計(jì)工作的成功經(jīng)驗(yàn),結(jié)合J公司業(yè)務(wù)特點(diǎn)、管理需求和信息系統(tǒng)建設(shè)實(shí)際,分析了 J公司外部環(huán)境及內(nèi)部管理需求的變化,闡述了這種變化對(duì)內(nèi)部審計(jì)職能轉(zhuǎn)型提出的迫切需要,并將這種需要與J公司內(nèi)部審計(jì)工作現(xiàn)狀和內(nèi)部審計(jì)信息化建設(shè)現(xiàn)狀進(jìn)行對(duì)比,調(diào)查J公司現(xiàn)階段內(nèi)部審計(jì)信息化存在的問(wèn)題,分析如:審計(jì)覆蓋面不足、審計(jì)時(shí)效性不高、現(xiàn)場(chǎng)審計(jì)效率不夠、審計(jì)成果運(yùn)用缺乏有效跟蹤手段等問(wèn)題,分析問(wèn)題產(chǎn)生的原因,并針對(duì)性的提出通過(guò)J公司內(nèi)部審計(jì)信息化建設(shè),實(shí)際解決J公司內(nèi)部審計(jì)工作中遇到的問(wèn)題,如:利用審計(jì)信息系統(tǒng)開(kāi)展持續(xù)審計(jì)、通過(guò)審計(jì)信息化建設(shè)優(yōu)化現(xiàn)場(chǎng)審計(jì)各階段作業(yè)方式、建設(shè)智能審計(jì)知識(shí)庫(kù)、利用大數(shù)據(jù)分析技術(shù)充分挖掘企業(yè)數(shù)據(jù)資源價(jià)值,推動(dòng)J公司內(nèi)部審計(jì)更好地實(shí)現(xiàn)價(jià)值增值,并提出為更好的推進(jìn)審計(jì)信息化建設(shè)需要在體制和機(jī)制上做好優(yōu)化保障。案例研究的過(guò)程中,作者也認(rèn)識(shí)到,由于國(guó)有企業(yè)在公司治理結(jié)構(gòu)等方面存在著先天缺陷,對(duì)內(nèi)部審計(jì)工作重要性的認(rèn)識(shí)還有待進(jìn)一步提高,內(nèi)部審計(jì)信息化建設(shè)在數(shù)據(jù)積累,系統(tǒng)銜接等方面還得不到充分的資源支撐;此外,從公司信息化建設(shè)的整體來(lái)看,現(xiàn)有信息系統(tǒng)建設(shè)由于初期規(guī)劃的問(wèn)題,導(dǎo)致"信息孤島"問(wèn)題嚴(yán)重,對(duì)于企業(yè)經(jīng)營(yíng)數(shù)據(jù)的挖掘和利用遠(yuǎn)沒(méi)有達(dá)到理想水平,這些問(wèn)題短期內(nèi)難以根治,都導(dǎo)致了內(nèi)部審計(jì)信息化建設(shè)是一項(xiàng)長(zhǎng)期的,逐步推進(jìn)的工作,還有待在推進(jìn)內(nèi)部審計(jì)信息化建設(shè)的過(guò)程中不斷探索。此外,對(duì)于J公司內(nèi)部審計(jì)而言,投資審計(jì)也是其內(nèi)部審計(jì)的重要組成部分,但本文由于作者專業(yè)和能力的限制,且在這方面可控參考的文獻(xiàn)較少,本文未在投資審計(jì)信息化方面進(jìn)行深入研究,在未來(lái)可以作為專門(mén)的研究方向。
[Abstract]:The 21st century is the era of the comprehensive march of the human society to the information society and the era of the information technology revolution promoting the progress of human civilization. China has promoted social and economic development as one of the established national policies, electronic, digital and intelligent become the main melody of the times. As early as 20 years ago, the company has started planning audit informationization construction, its starting point is to solve the difficulties encountered in the government audit work and adapt to changing audit requirements. From the experience accumulated in the construction process, the audit informatization construction plays an important role in the increasingly changing data environment, dealing with the large-scale audit data and making statistics, and the audit informatization construction fundamentally changes the working mode of the auditor. The audit method is enriched, the audit efficiency is improved, the audit scope is expanded, and the value-added capability of the audit is fundamentally improved. In recent years, the government has continuously improved the requirements and strength of state-owned capital supervision, and the consciousness of state-owned enterprises in accordance with the law has increased continuously. The external environment changes such as the new normal state of economy, the reform of state-owned enterprises and the reform of the electric power system, also push the power grid enterprises to pay more attention to improving the quality and efficiency in management. These factors make the internal audit of power grid enterprises more and more attention, and also put forward the urgent requirements on the transformation and upgrading of internal audit of power grid enterprises. On the other hand, the informatization construction level of the power grid enterprises has gradually improved in recent years, the management activities are increasingly complex, the enterprise data is more and more, the environment and objects of internal audit have changed fundamentally, There is an urgent need to fundamentally change the working methods of internal auditors through informatization construction. Against this background, the author suggests that the starting point of internal audit informatization should be based on the management needs of service enterprises and solve the difficulties faced by internal audit. In this paper, J Power Company (hereinafter referred to as" "J Company" According to the successful experience of the audit informatization construction and the successful experience of using the audit informationization to carry out the audit work, the change of the external environment and internal management needs of the J company is analyzed in combination with the business characteristics, management requirements and information system construction of the J Company. This paper expounds the urgent need of this change to the transformation of internal audit function, compares it with the present situation of internal audit work and the current situation of internal audit informatization construction, and investigates the existing problems of internal audit informatization in J Company, and analyzes the problems such as: The audit coverage is insufficient, the audit timeliness is not high, the on-site audit efficiency is not enough, the audit results are caused by lack of effective tracking means, etc., the reasons for the problems are analyzed, and the informatization construction of internal audit of J Company is proposed. In order to solve the problems encountered in the internal audit work of J Company, such as using audit information system to carry out continuous audit, optimizing field audit stage operation mode through auditing information construction, building intelligent audit knowledge base, Using large data analysis technology to fully exploit the value of enterprise data resources, promote the internal audit of J company to realize the value-added value better, and put forward that it is necessary to optimize the system and mechanism for better promotion of audit informatization construction. In the process of case study, the author also realizes that because the state-owned enterprises have congenital defects in the corporate governance structure and so on, the awareness of the importance of internal audit also needs to be further improved, and the construction of internal audit informatization is accumulated in the data. In addition, from the overall view of the information construction of the company, the existing information system construction is caused by the initial planning problem. "Information isolated island" The problem is serious, and the mining and utilization of enterprise management data is far from reaching the ideal level, and these problems are difficult to radically cure in the short term, which leads to the construction of internal audit informatization as a long-term and long-term advance work. There is also a continuous exploration in the process of promoting the construction of internal audit informatization. In addition, for J company internal audit, investment audit is also an important part of its internal audit, but due to the limitation of the author's professional and ability, and in this regard, the literature has little reference, this paper does not carry on in-depth research on investment audit informationization, In the future, it can be used as a special research direction.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45
，
本文編號(hào)：2288937
[Abstract]:The 21st century is the era of the comprehensive march of the human society to the information society and the era of the information technology revolution promoting the progress of human civilization. China has promoted social and economic development as one of the established national policies, electronic, digital and intelligent become the main melody of the times. As early as 20 years ago, the company has started planning audit informationization construction, its starting point is to solve the difficulties encountered in the government audit work and adapt to changing audit requirements. From the experience accumulated in the construction process, the audit informatization construction plays an important role in the increasingly changing data environment, dealing with the large-scale audit data and making statistics, and the audit informatization construction fundamentally changes the working mode of the auditor. The audit method is enriched, the audit efficiency is improved, the audit scope is expanded, and the value-added capability of the audit is fundamentally improved. In recent years, the government has continuously improved the requirements and strength of state-owned capital supervision, and the consciousness of state-owned enterprises in accordance with the law has increased continuously. The external environment changes such as the new normal state of economy, the reform of state-owned enterprises and the reform of the electric power system, also push the power grid enterprises to pay more attention to improving the quality and efficiency in management. These factors make the internal audit of power grid enterprises more and more attention, and also put forward the urgent requirements on the transformation and upgrading of internal audit of power grid enterprises. On the other hand, the informatization construction level of the power grid enterprises has gradually improved in recent years, the management activities are increasingly complex, the enterprise data is more and more, the environment and objects of internal audit have changed fundamentally, There is an urgent need to fundamentally change the working methods of internal auditors through informatization construction. Against this background, the author suggests that the starting point of internal audit informatization should be based on the management needs of service enterprises and solve the difficulties faced by internal audit. In this paper, J Power Company (hereinafter referred to as" "J Company" According to the successful experience of the audit informatization construction and the successful experience of using the audit informationization to carry out the audit work, the change of the external environment and internal management needs of the J company is analyzed in combination with the business characteristics, management requirements and information system construction of the J Company. This paper expounds the urgent need of this change to the transformation of internal audit function, compares it with the present situation of internal audit work and the current situation of internal audit informatization construction, and investigates the existing problems of internal audit informatization in J Company, and analyzes the problems such as: The audit coverage is insufficient, the audit timeliness is not high, the on-site audit efficiency is not enough, the audit results are caused by lack of effective tracking means, etc., the reasons for the problems are analyzed, and the informatization construction of internal audit of J Company is proposed. In order to solve the problems encountered in the internal audit work of J Company, such as using audit information system to carry out continuous audit, optimizing field audit stage operation mode through auditing information construction, building intelligent audit knowledge base, Using large data analysis technology to fully exploit the value of enterprise data resources, promote the internal audit of J company to realize the value-added value better, and put forward that it is necessary to optimize the system and mechanism for better promotion of audit informatization construction. In the process of case study, the author also realizes that because the state-owned enterprises have congenital defects in the corporate governance structure and so on, the awareness of the importance of internal audit also needs to be further improved, and the construction of internal audit informatization is accumulated in the data. In addition, from the overall view of the information construction of the company, the existing information system construction is caused by the initial planning problem. "Information isolated island" The problem is serious, and the mining and utilization of enterprise management data is far from reaching the ideal level, and these problems are difficult to radically cure in the short term, which leads to the construction of internal audit informatization as a long-term and long-term advance work. There is also a continuous exploration in the process of promoting the construction of internal audit informatization. In addition, for J company internal audit, investment audit is also an important part of its internal audit, but due to the limitation of the author's professional and ability, and in this regard, the literature has little reference, this paper does not carry on in-depth research on investment audit informationization, In the future, it can be used as a special research direction.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45
，
本文編號(hào)：2288937
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