基于外汇管理信息系统的非现场审计路径探析  

Analysis of off-site Audit Path Based on Foreign Exchange Management Information System

作　　者：焦国柱 史战华 JIAO Zhu;SHI Zhanhua(Baoji Branch of State Administration of Foreign Exchange,Baoji Shaanxi 721000;Tongchuan Branch of State Administration of Foreign Exchange,Tongchuan Shaanxi 727031)

机构地区：[1]国家外汇管理局宝鸡市中心支局,陕西宝鸡721000 [2]国家外汇管理局铜川市中心支局,陕西铜川727031

出　　处：《西部金融》2021年第6期68-71,共4页West China Finance

摘　　要：随着大数据、智能化信息时代的到来,审计环境的变化给传统的审计工作带来了新的挑战,以计算机为辅助的非现场审计已成为审计的重要手段和模式。本文以外汇局外汇检查业务为例,在全面梳理外汇业务数据的基础上,结合非现场审计数据需求,提出审计数据来源、基础,构建了基于外汇管理信息系统的非现场审计框架,设计非现场审计指标和模型,并从非现场审计制度、信息化、非现场审计与现场审计的结合以及审计人才培养方面提出相关建议。With the advent of big data and intelligent era,the production and life style of many organizations has un‐dergone profound changes.The changes in the audit environment have brought new challenges to the traditional audit work.The off-site audit assisted by computer has become an important means and mode of audit,thus slowly replacing the traditional audit mode.This paper takes the foreign exchange inspection business of the foreign exchange bureau as an example.Based on the comprehensive analysis of the foreign exchange business data,combined with the requirements of off-site audit data,this paper proposes the source and basis of personal data and builds the off-site audit framework based on the foreign exchange management information system.This paper designs the indicators and models of off-site audit,and puts forward some suggestions on the integration of off-site audit and off-site audit information system,as well as the training of audit personnel.

关 键 词：外汇管理 信息系统 非现场审计 

分 类 号：F822.9[经济管理—财政学]