我国政府数字化审计平台能力成熟度模型研究  

Research on the Capability Maturity Model of the Government Digital Audit Platform in China

作　　者：牛艳芳[1] 薛岩[2] 孟祥宇[2] 

机构地区：[1]山东财经大学会计学院,250014 [2]山东省审计厅计算机信息中心

出　　处：《审计研究》2015年第5期35-40,共6页Auditing Research

基　　金：山东省自然科学基金(编号:ZR2014GM013);教育部人文社会科学研究青年基金(编号:14YJCZH111);山东省审计厅科学研究项目(编号:1314SDS0101)阶段性研究成果

摘　　要：目前,各级政府审计机关正在全力建设集数据存储和数据分析为一体的大型审计信息系统,又称为"数字化审计平台"。海量数据"归集、处理、分析和共享"的关键过程,使得面向平台的数字化审计模式构建更具复杂性和动态性。我们将能力成熟度模型应用到数字化审计平台的运营管理中,从平台业务关键过程域和影响因素两大维度构建平台能力成熟度模型,通过描述不同成熟度层级平台应达到的标准,为平台运营管理的有效性提出了科学评价思路。该模型不仅有协助于各审计机关发现平台日常管理中的薄弱环节,还科学规划了平台发展路径,为构建大数据环境下的数字化审计模式指明了方向。Currently, local audit government departments are going all out to build large audit data platforms ,which integrate data storage and data analysis, to meet the demands of centralized data management and audit resources sharing, also known as ＂digital audit platform＂. Focusing on key processes of massive data ＂accumulation, integra- tion, analysis and sharing＂, data platforms make the audit business model become more complicated and dynam- ic. We apply the Capability Maturity Model to digital audit platform, which describes standardized maturity levels of the digital platform considering two perspectives of auditing key process area and influential factors. By determining capability maturity level of platforms, it helps government departments to find out weaknesses. It also provides an i- dea of how to evaluate the effectiveness of platforms＇ management and operation. This model not only helps local au- dit offices find weak points in platform routine management, but also maps out the developing path of platform ra- tionally, and further point out the direction of digital audit model under big data environment.

关 键 词：数字化审计平台 能力成熟度模型 成熟度层级 IT审计 

分 类 号：F239.1[经济管理—会计学]