我国电子政务审计研究  

The Research of E-government Audit in China

作　　者：唐志豪[1,2] 郝振平[3] 

机构地区：[1]审计署审计科研所 [2]浙江财经大学 [3]清华大学经济管理学院

出　　处：《审计研究》2013年第5期46-52,共7页Auditing Research

基　　金：中国博士后科学基金--《基于计算实验的电子政务风险审计》资助

摘　　要：电子政务审计是强化政府投资信息化项目的国家审计监管,是促进我国电子政务健康发展的有力手段。目前国内此领域相关研究较少,如何辩证借鉴国外经验,构建我国电子政务审计基础理论和内容框架,是信息化环境下国家审计理论研究的新问题。本文综述国内外相关研究,从审计对象、审计范围和审计目标三方面厘清电子政务审计概念,构建包含应用控制、一般控制和应用绩效审计的内容框架,提出以资金使用、系统建设和业务流程为主线的三种实施思路,并从微观、中观和宏观三个不同层面探讨了开展电子政务审计项目的不同侧重点。E-government audit is very important for the development of e-government and the reform of government investment system. At present there are few research on this field in china, it is a new problem that how to set up the e-government theory discriminatively based on the foreign experience. This article aims to clarify the concept of e- government audit, build a content framework composed of application control, general control and system perform- ance audit. Also it explores different audit approaches such as fund using, system implementation and business process. Finally three ways are presented to carry out practice project in the view of micro, medium and macro-lev- els.

关 键 词：电子政务 信息系统审计 实施思路 

分 类 号：F239.4[经济管理—会计学]