基于高校财务信息平台的数据审计模式及实务探究  

Data Audit Model and Practice Based on University Financial Information System

作　　者：高浩玮[1] 

机构地区：[1]天津大学审计处,300072

出　　处：《审计研究》2010年第6期59-65,共7页Auditing Research

摘　　要：审计深核心业务信息化是当前乃至今后一段时间计算机审计研究需要突破的课题,本文正是把审计过程中最核心的"审计实施(或现场作业)"阶段作为研究着眼点,结合高校审计实务对近年提出的数据式审计的方法作实证阐述,分别从海量数据处里、信息深度加工、非会计主体(即会计主体内独立部门的账目)审计的平衡检验三方面体现数据式审计模式的应用成效,特别提出计算机审计实务"分解事件、化难为易"的思想,在现有商品软件难以满足需要,审计人员计算机专业水平不高的情况下,不失为一种切合实际并有效的折中办法。不仅如此,三个案例涉及的内容均为当前教育内部审计的重点领域,其分析模型亦可供实际工作借鉴。The field work which is the most important work of audit is a breakthrough subjet for audit research in the future. This paper focus on the deepest ＂audit practice＂ . It will illustrate the method of data audit method in the sight of university audit prctice and reflect the application resent of this model from the aspects of great data handing, information deeping processing, balance test of non-accounting subject （the account, for a separate department in the account subject） audit. Given expression to the application results of data audit model from three aspects, it raised an idea of computer audit practice ＂disintegrate event make the difficulty easy＂. It＇s really a practical and compromise method in the conductor of the auditor whose computer level is low and the commencial soft can＇t meet their need right now. Otherwise, the three cases concert the leading areas of educational internal audit and the analysis model are useful for the practice.

关 键 词：数据审计模式 实务研究 高校平台 

分 类 号：F239.4[经济管理—会计学] G647.5[经济管理—国民经济]