The Study And Design Of Spot Auditing Operation System

The main function of auditing is to supervise and guarantee the authenticity, validity and benefit of finance and fiscal charges via examining account books. However, since 1980s, the traditional auditing methods have been challenged by computer technology. The modern information technology such as computer, database or internet are adopted to manage and administrate in more and more government departments that deal with financial, fiscal and revenue affairs and those important industries such as aviation, railway, electricity, petroleum and chemistry that are vital to the national economy and the people's livelihood. It becomes very hard for the auditors with traditional auditing methods to discover and expose the economic crimes and the distortion problems in the accounting field that emerge under this condition. Auditing is facing the danger of losing its reliability and auditors who cannot grasp the computer technology will also lose their qualification. In this circumstance, Chinese Golden Auditing Project is listed one of the key operation systems of national electronic government affairs, and meanwhile, the Golden Auditing Project of Sichuan province is also listed the key operation systems in Sichuan electronic government affairs.The essay is designed by considering the development characteristics of the accounting field, the actual operation requirement of the information system of Sichuan Audit Office, the principles of software engineering, and the national standards of financial accounting.Firstly, the essay introduces the background of audit information system, emphasizing the necessity and significance of this system, and gives the total plan of developing this system according to the requirements of the Golden Auditing Project, including the general goal, the auditing pattern, the content and the principle of establishing it, etc.Then, the requirements of the spot auditing operation system in the application are analyzed in detail, including the analysis of its operation system and data collection. The operation system concretely describes the process of auditing various jobs, items and data. The data collection part includes the description of the data structure and data interface, and VB and SQL SERVER are chosen as the developing platform and tool as the result of this analysis.The plan of solving the key problems in the data collection of the auditing system follows the analysis. It designs the interface of the data transfer between the spot auditing operation system and the auditing management system, as well as that between the different modules within the auditing operation system. It also pictures the whole working process of the operation system, especially illustrating the design of the two key modules—the data collection and the auditing analysis. Ii designs the ER of database and validates the normal form(NF).Finally, the code and windows capture are offered.The software of this system has been used in the auditing operation partly and has made the following achievements:First, the auditing practice is more standardized; second, the auditing practice is obviously more efficient; third, the power of the auditing practice increases evidently.