The Design And Implementation Of Shanxi Tobacco Peer Audit Supervision System

The tobacco industry is the pillar industry in national economy. The main increasinglyfierce challenges which tobacco industry are facing are tobacco control, System perfection,Harmonious environment building and international competition. Strict regulation andself-discipline can be of strategic importance to keep the industry development healthy,sustainable and stable. To promote standard of self-discipline of tobacco industry and buildeffective product and management, strengthening internal audit and building scientificsupervision system play a pivotal role.As the vital part of enterprise’s internal control, internal audit is the effective methodof preserving and appreciating the value of state-owned property, the main element ofperfecting system and the important way of improving enterprise’s management andpromoting its healthy and rapid development. Founded with the emphasizing of internal audit,the tobacco industry gradually realizes the meaning of construction of internal audit. In recentyears, increasing intensity, extended range, deepened work, improved quality and increasingapparent of effect make the internal audit become the main element of tobacco industrialinternal supervision, as well as the main way of improving management. However, with thedevelopment of social economy and deepening of the industry reform, it has broughtenormous challenge in the traditional audit concept, audit mode, audit methods and auditmeasure. Construction of audit information system and carrying out real-time online audit hasbecome the inevitable choice of tobacco industry of internal audit.The development of the new situation in the tobacco industry, the new changes oftobacco development environment put forward new and higher requirements for audit work.The tobacco industry internal audit how to adapt to information reform of modern industry,how to further improve and innovation of internal audit information system, constructingbeforehand, afterwards in the whole process of network audit supervision platform to furtherstandardize and improve the internal audit work has a very important significance. The systemneed to build not only focus on advanced and expansibility, but also can meet the safety andapplicability. Building the audit information system which can meet the requirement of theinternal audit management, network real-time audit operation and dynamic monitoring andearly warning of integration is very important.At present, Shanxi tobacco has finished the deployment and application of auditinformation management system and economic responsibility audit module work. Auditinformation system promoted the transformation of industry from the traditional audit to modern audit mode. The audit supervision efficiency to achieve increased substantially, levelto achieve a qualitative leap, which enhance the capacity， promote the level of industry auditand preliminary accumulated auditing standard data. It is important to promote theinformation resource co-construction and sharing, collaboration between departments.However, due to the current industry audit information subsystem just completed the first stepof construction, material procurement and project investment audit operation module areunder research. There are a lot of audit module and function waiting for development andperfection. In addition, there are many problems that we need to explore in the actualapplication process.This paper specifically analyzes the domestic tobacco industry, Combined with theinternal audit requirements, and designs a project of internal audit supervision sub-system, Byintroducing the theories of audit information system technology and learning the successfulexperience of foreign tobacco industry in design and implementation, and makes a detaileddesign and implementation scheme of Shanxi tobacco industry internal audit supervisionsubsystem on the basis.