Rural Credit Cooperatives Network Audit Case Study In The Sichuan Province

In the rapid development of information technology and economic globalization today, the traditional manual audit and stand-alone computer audit mode is no longer able to meet the needs of the audit work, with the application of network popularity in various industries and departments, under the network environment of computer technology is applied to the work of audit and supervision, is undeniable development trend. The advance of the national informatization and e-government construction, fiscal, financial sector information by network transmission proportion increased gradually, after entering the 1990 s, With the rapid development of computer technology and information technology. our government and enterprises more and more use of accounting electric calculation to accounting treatment, financial institutions in order to strengthen the corporate governance structure, control risk prevention, improve business processes, step by step the data centralized business is bring new opportunities and challenges to the auditing work. Under the changes of audit environment, accelerate the informatization construction of audit, improving the audit method and audit work method, to realize the comprehensive inspection by audit unit of economic activity, the effective implementation of the government audit oversight responsibilities, to promote the traditional audit to modern audit transformation has become inevitable, network audit arises at the historic moment.In view of this, this article will study the object positioning for the Sichuan provincial government network audit construction research, the existing problems and development trends are summarized. By consulting the literature and case analysis, the government of Sichuan Province, the case of rural credit cooperatives network audit, analysis of the background of the case, the main measures and main results. And on this basis, the case of three key factors for the success of the analysis, the final combination of networking audit work practice, research and explore the future development direction of the government network audit and related countermeasures.