信息化时代非现场审计模式在水利系统内部审计中的应用——以江苏省水利厅为例  

Application of Off-Site Audit Mode in Internal Audit of Water Resources System in the Information Age: Taking Jiangsu Provincial Department of Water Resources as an Example

作　　者：王艳华[1] WANG Yan-hua(Agency Logistics Service Center,Jiangsu Provincial Department of Water Resources,Nanjing 210029,Jiangsu,China)

机构地区：[1]江苏省水利厅机关后勤服务中心,江苏南京210029

出　　处：《江苏经贸职业技术学院学报》2024年第1期28-30,34,共4页Journal of Jiangsu Institute of Commerce

摘　　要：随着信息化的快速发展,传统的内部审计无法充分发挥“经济体检”的作用,水利内部审计也面临更大的挑战。在此背景下,以江苏省水利厅为例,分析水利内部审计的现状,针对审计发展转型难题,提出应用非现场审计模式等建议。With the rapid development of informatization,traditional internal audit cannot fully play the role of“economic examination”,and internal audit of water conservancy also faces greater challenges.In this context,this article analyzes the current situation of internal audit in water conservancy,and proposes suggestions for the application of off-site audit models in response to the challenges of audit development and transformation.

关 键 词：信息化 水利内部 非现场审计 

分 类 号：F239.4[经济管理—会计学]