Research On Computer Audit Of Changchun City E-government

As one of the oldest profession, Audit, its function is to inspect the sheet of financial accounting, supervise the true, legitimacy and effectiveness of financial, fiscal revenue and expenditure of authenticity. State audit which is one of audit classification by the implementation, it is one of the important activities for the people's livelihood. National Audit is"immune"system for national economic and social operate, it is a constructive subsystem which is cannot be replaced and endogenous role for the country's economic, social operating system. The basic function is to monitor a series of government action, such as the revenues and expenditures. The computer technology and information technology develop so rapid in all fields. All levels of Government departments in order to enhance the effective supervise, improve the government's scientific decision-making capacity, provide the public with an efficient, high-quality, clean the integrated management and services, most of the government departments have launched e-governance. Using of modern network communications technology and computer technology in government management and service, it will break the time constraints of space and fragmentation. The government management and service will be simplified, optimized, integrated and reorganized on the Interne. With the rapid development of information technology, the National Audit object in the form of significant changes have been taken placed, through the paper - Computerization - Accounting Information System - e-government system. With the changes in the audit object, the corresponding audit tools, methods, approaches and strategies will gradual transition from traditional manual audit means the computer audit. The chief auditor Li-jinhua, description depth for this new way of audit many times: "Computer audit is a revolution," the core of computer audit is system theories, the final solution of audit lies in digital and so on. "Make bricks without straw of their devices," Science and technology are primary productive forces, but even the best technology, only a very good grasp of people and applications can play a good performance.This paper made up of six sections, the first chapter is introduction; the second chapter is correlation theory; the third chapter, the audit of e-government environment for Changchun City; the fourth chapter is e-government environment, the computer program of the audit process optimization; the fifth chapter e-government environment computer audit responses; the last chapter is a summary and outlook. The contents of each chapter are summarized as follows:The first chapter, introduces the research background of this article, that is, in the era of rapid development of information technology, government departments set off an upsurge in building information technology - e-government building, the audited accounting information processing with e-government information systems to develop in the direction Audit object in a form change. As the changing of audit object, the audit institutions in the e-government environment for national audit difficulties. This article is from this background, through the analysis of specific situations in Changchun City, proposed e-government environment, effective computer audit, the audit of that audit institutions to provide information, jump down the work and effectiveness of audit institutions. Research methods used in this paper is to study the individual as the combination of e-government environment audit computer problems, propose solutions to problems of strategy.The second chapter introduces the theory of this article. Auditing Theory: The concept of audit, and elements of the classification audit; computer auditing theory: the concept of computer audit, characteristics and methods; e-government theory: the concept and features of e-government, e-government audit theory; and audit of information technology in China theories. By combing these theories, as the theoretical basis for writing this article, provide a theoretical basis.Chapter three, this chapter is divided into two parts, the first part of the contents of e-government construction in Changchun, Changchun City, summed up the development process of e-government and overall development, discovery of Changchun City, e-government problems, while some observations and recommendations; the second part is a summary of audit work the Audit Bureau of Changchun City, including the main body of the audit - Audit Bureau of Changchun City, the introduction of Changchun City Audit Office audit of the implementation of the existing system (AO system) Analysis of the Use, Audit Bureau of Changchun City in the course of the audit work problems, e-government environment, the computer audit risks. This chapter is the use of concrete analysis of concrete methods to analyze and type of analysis.Chapter four, through the theory introduced in previous chapters and Changchun City Audit Office in the e-government environment, problems encountered in the implementation of audit analysis, audit of e-government environment, and the computer optimization program. This chapter describes the optimization program to achieve the goals, describes the current e-government in Changchun City, the audit process is proposed based on the audit process based on the specific optimization programs, audit quality control. Finally, evaluate the optimization program.Chapter five, e-government environment audit computer optimization program is well done important work in Changchun City Audit Office measures. Chapter 4 of this chapter is based on the information technology strategy for the audit; auditor training program, specifically including the training of auditors in the course of upholding the principles and specific ways and means used in the training process.Chapter six, make a summary description of the article Introduction to the idea of achievements and shortcomings. Looking Changchun City e-government development of future computer auditing, auditing agencies continue exploration, improve their ability to audit the implementation of and continuously improve the efficiency and effectiveness of the audit.Innovation of this paper to Audit Bureau of Changchun City, the background to collect and collate data were analyzed by the computer audit of the optimization of e-government programs, computer audit of e-government proposed measures.Inadequate, due to time, information and experience is limited, while information and communication technology in the rapid development of the network, the proposed measures are likely to occur over time loophole. Things are changing and developing, national authorities will continue to develop e-government, the audit authority will change according to the audit object adjust audit strategy, and then be able to play "immune system" function.