信息技术与国家审计质量——基于违规金额和地区生产总值的视角  

Information Technology and Government Audit Quality:From the Perspective of the Illegal Amount and GDP of An Area

作　　者：郑伟[1] 张立民[1] 崔雯雯[2] 邢春玉 ZHENG Wei;ZHANG Limin;CUI Wenwen;XING Chunyu(School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China;College of Economics and Management, Southwest University, Chongqing 400715, China;School of Information and Management, Beijing Information Science and Technology University, Beijing 100192, China)

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]西南大学经济管理学院,重庆400715 [3]北京信息科技大学信息管理学院,北京100192

出　　处：《审计与经济研究》2020年第4期1-8,共8页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(61572079);教育部人文社会科学青年基金西部项目(19XJC790001);北京市社会科学基金项目(19YJB015)。

摘　　要：基于信息技术在审计领域的不断应用和“科技强审”“审计全覆盖”的政策驱动背景,探讨信息技术和国家审计质量之间的关系。研究发现,社会信息化环境提高给国家审计质量带来了负面影响,而国家审计机关选择加大信息化投入,开展信息化建设、组织审计人员参加信息技术培训的应对策略,能显著改善社会信息化环境对审计质量带来的冲击,提高国家审计质量。当前信息技术已进入大数据时代,研究结论对国家审计机关持续开展信息化建设和加强信息技术培训提供启示;审计人员更应该提高信息化审计分析技能,提升审计效率,保证审计质量,使得信息技术更好地为国家审计工作服务。Based on the continuous application of information technology(IT)in the field of audit and the policy driven background of‘strengthening audit by science and technology’and‘full coverage of audit’,this paper discusses the relationship between IT and government audit quality.It is found that the improvement of social IT environment has brought negative impact on the quality of government audit,while the audit institutions choose to increase the investment in IT,carry out information construction and organize auditors to participate in IT training,which can significantly improve the impact of social information environment on audit quality and improve the quality of government audit.At present,IT has entered the era of big data,and the conclusions of the paper can provide enlightenment for the government audit institutions to continue to carry out information construction and strengthen information technology training.Auditors should improve IT audit analytical skills,improve audit efficiency,ensure audit quality,and make information technology better serve the government audit work.

关 键 词：信息技术 国家审计 审计质量 大数据 政府审计 审计信息化 大数据审计 

分 类 号：F239.44[经济管理—会计学]