审计信息化与审计组织方式  

Audit Informatization and Andit Organization Mode

作　　者：王智玉[1] 

机构地区：[1]审计署计算机技术中心

出　　处：《审计研究》2011年第4期39-42,共4页Auditing Research

摘　　要：审计信息化对审计组织方式产生的触动,包括对审计机构调整的需求和对审计项目组织方式改革的需求。变革的阻力既来自政府执政能力考核标准、操作过程的缺失,也来自改革与本部门利益的冲突,还受到外部对审计职业的期待和内部考核导向的制约。囿于阻力,满足审计组织方式变革需求的方法似乎应当遵循改良、渐进的思路,在需要和可能之间寻求适度妥协,以足够的耐心,等待酝酿中的突破和外部环境的演变。The effect of audit informationization to audit organization mode comes from two sides： The needs to adjust the audit organization and reform the audit project organization mode. The obstacle is from not only the standard for the governance capability, deficiency of operation procedures but also the conflict of interest for the affected organization, expectation for the audit vocation from the external parties, the orientation of internal assessment. Based on this situation, it seems we have to be enough patient during waiting, follow the gradual improvement and have an appropriate balance between the necessary and the possibility until the breakthrough of the external environment.

关 键 词：信息化计算机审计审计组织方式 

分 类 号：F239.1[经济管理—会计学]