协同国家审计的实现路径研究:基于云审计  

On the Implementation Path of Collaborative State Audit: Based on Cloud Auditing

作　　者：丛秋实[1] 黄作明[1] 张金城[1] 

机构地区：[1]南京审计学院审计信息工程重点实验室,江苏南京211815

出　　处：《当代财经》2014年第10期120-128,F0003,共10页Contemporary Finance and Economics

基　　金：国家社会科学基金项目(14BJY016);教育部人文社会科学研究规划基金项目(13YJAZH012);江苏省高校自然科学研究重大项目(10KJA630022);江苏省审计信息工程重点实验室课题(AIE2012004)

摘　　要：协同国家审计是以实现国家审计职责为目的,以审计知识协同为核心,强化技术、组织与制度等因素的协同,运用云审计技术,共享审计资源,优化审计流程的新型国家审计工作模式。在分析了协同国家审计的组织原则、组织再造和驱动分析的基础上,指出实现协同国家审计关键是建立无缝隙平台,最终把审计机关建设成为"无缝隙组织",云审计为实现协同国家审计提供了技术支持。协同国家审计机制具有三层结构:审计战略机制、审计运行机制和审计保障机制。协同云审计体系由四层结构组成:云审计基础设施层、云审计资源平台层、云审计服务应用层、云审计分析展现层。The collaborative state audit is a new work mode of state audit with the aim of ful- filling the state audit responsibilities. It takes the cooperated audit knowledge as the core, strengthens the coordination of such factors as technology, organization and the audit system, applies the cloud audit techniques, shares the audit resources, and optimizes the audit process. On the basis of an anal- ysis of the organization？principle, the organizational restructuring and？the？drive？of collaborative state audit, this paper points out that the key to realizing collaborative state audit is to establish a seamless platform and eventually to build audit offices into a ＂seamless organization＂ . The cloud audit tech- nology can provide the technical support for the realization of the collaborative state audit. The mech- anism of collaborative state audit has a three-layer structure： the audit strategy mechanism, the audit running mechanism and the audit guarantee mechanism. The collaborative cloud audit system is com- posed of four layers： the cloud audit infrastructure layer, the cloud audit resources platform layer, the cloud audit service and application layer, and the cloud audit analysis and presentation layer.

关 键 词：协同政务 审计机制 协同国家审计 云审计 

分 类 号：F239.44[经济管理—会计学]