Research On Construction Of Endowment Assurance Fund Network Audit System

The Audit department has been playing a more and more remarkable supervising and serving role in the resent years and it is a strong force to safeguard the endowment assurance fund. However, real-time effective supervising mechanisms haven't been constructed and we can't have a real-time tracing or a dynamic monitoring on the fund. Several years of audit experience make us be fully aware that the dynamic and real-time supervising is obligatory to safeguard the endowment assurance fund, and the most effective means is network audit.Network audit is a modern technology and method with the informatization, especially with the audit informatization. Comparing with the conventional audit method, it has a more real-time characteristic, a broader audit area and a higher audit quality and efficiency. Network audit has promoted three transformations in audit mode :from the single afterward audit to the connection of the beforehand and the afterward audit, from the static audit to the connection of the static and the dynamic audit, from the single spot audit to the connection of the static and the long -range audit. Our existing endowment assurance system and the insurance system has many faultinesses, and there are many abnormal phenomena in the endowment assurance courses including raising, management and payment too. Network audit has an important role in finding and censoring the problems existing in the raising, management and payment courses in time.The dissertation on the basic endowment assurance fund network audit has probed into the way of network audit in the informazation environment from three lays of endowment assurance fund audit data criterions, the audit method system and the network audit application system using the relative theories and fruits in audit science and software fields to make a innovation on the endowment assurance fund audit in informazation environment. It contains five parts. The first part has introduced the research background and meaning and summarized the research actuality home and abroad, and expounded on the research thread, method, content and the innovation. The second part has discoursed on the relative theoretical bases systematically. And the third part is the core of the whole dissertation. Firstly, it has probed into how to constitute a universal suit of data criterion in view of audit to solve the problem in the audit difficulty which will be increased for the big difference among endowment assurance data of different areas. Secondly, it has discussed how to summarize and extend the single endowment assurance audit methods and make it a organic whole to guide the network audit. Thirdly, it has proposed the new conceit used in network audit application system design, disserted the application of the data analysis technology including inquiry and multi-dimension in audit model construction, proposed the network audit group-net mode appropriate to our own status, and it has tried to solve the network transmission problem of great capacity data using technology of increment data identification and collection. The forth part has introduced the application effect in network audit practice and has treated the system guarantee in the network audit implementation briefly.The endowment assurance audit criterion and standard haven't been constructed because network audit is still a new audit method and technology. This dissertation has a promotion to the development of network audit and has proposed the audit department in probing into and doing research in network audit with some kind of theoretical and practice reference to audit department.