The Problem And Solution Of Xuancheng On-line Audit

Since the 21th Century, IT technology has been developing rapidly. The mobile Internet, Internet of things and data processing as a representative of IT technology profoundly affects the way of human life. The National Audit Office began to promote the informatization construction of audit from 1998, planning to build a new mode of audit named On-line Audit on the important government department. Compared with west developed countries,our country information infrastructure is weaker.But in the support of the National Audit Office, many universities-. scientific research organizations and local audit institutions have carried out research on On-line Audit to catch up with international counterparts.This paper mainly adopts comprehensive search of literature, data analysis and other methods and focuses on the questionHow to quickly promote the construction of local government on-line audit. This paper firstly introduces present situation of the domestic and international On-line Audit, and then define the on-line audit from the the generalized angle and special angle based on the existing network audit theory two angle are defined, and the scope of the paper which will be limited to the special angle research on the characteristics and significant of on-line audit.And then this paper takes the experience of development of on-line audit in Xuancheng as the sample, to study the impact of social and economic conditions, management and human resource on developing the on-line audit. Basing on the successful experience of Xuancheng city,the paper carries on studying and puts forward four points:one is to strengthen the leadership,two is to improve the understanding about on-line audit, the three is to improve the system network infrastructure construction, four is to strengthen personnel training.