基于oracle数据库系统下的内部审计管理信息系统研发  

Establishing an internal auditing management information system based on a large scale oracle database

作　　者：陈茸[1] 聂崇峡[1] 廖忠友[1] 

机构地区：[1]重庆大学,重庆400044

出　　处：《中国教育与社会科学》2009年第3期105-108,共4页Chinese education and social science

基　　金：2007-2008中国教育审计学会资助科研课题阶段成果.

摘　　要：随着审计信息化概念的提出和实际应用，充分利用信息技术加速建立完善内部审计管理系统，全面提升内部审计计划、统计、档案、公文以及对审计作业系统的管理水平和利用效率，已成为具有重要意义的现实性课题。通过研究开发我们创建了以大型数据库oracle为基础，用VB语言环境，在CS和BS模式下工作的企、事业单位内部审计信息管理系统。本文将从创建内部审计管理信息系统的构想、oracle数据库系统下的内部审计管理信息系统的特点、内部审计管理信息系统财务审计及基建审计模块简介、oracle数据库下的内部审计管理信息系统的实际应用价值、本系统的可扩展性五个方面对该系统进行较全面的研发。The conception and application of Auditing Informationization makes it a significant and pragmatic subject to make full use of information technology to speed up construction and perfection of internal auditing management system, and to comprehensively upgrade the quality of internal auditing plan, statistics, archives, official documents, as well as management level and utilization efficiency of auditing operation system. Through research and development, an internal auditing management information system has been established, which is based on a large scale oracle database, in VB language context and in CS and BS pattern. This paper gives a comprehensive introduction to the system from five aspects such as the idea of establishing the internal auditing management information system, features of internal auditing information management system based on oracle database system,introduction to financial auditing module and infrastructure construction auditing module within the framework of internal auditing management information system,pragmatic application value of internal auditing management information system based on oracle database, and the expandibility of the system.

关 键 词：内部审计 管理信息系统 ORACLE数据库 研究开发 

分 类 号：G647[文化科学—高等教育学]