Application Of Computer Technology In Government Auditing

With the rapid development of computer technology in recent years,the level of information in various sectors of the government also continues to improve,the traditional model has been unable to meet such a government audit of computer technology applications.In government agencies,state-owned enterprises,the computer starts slowly in the financial sector and the business sector began to spread,electronic data will gradually replace the previous paper-based office support.From the development of auditing perspective,we must explore a way to audit the current audit environment and adapt to,the current reform of the audit work on the theory and practice,to better adapt to the changes in the current audit environment.Computer Audit is produced under such circumstances,and with the current development of computer technology and the continuous development and improvement.This thesis combined with the more commonly used computer technology,describes how the use of computer technology to the database system of the audited entity's collection and analysis,reflect reasonable compliance object of economic activity being audited by means of computer technology,research and analysis in the specific case of find problems and to make reasonable suggestions to promote better grasp the future and rational use of computer audit techniques to improve the efficiency and quality of the audit work.This thesis is divided into six parts:The first chapter to explain the background and significance of computer applications in government audit by the Current Situation and abroad to introduce a specific application,and finally by showing research methods and Consul General of the full text of the paper structure.The purpose of the second chapter of the computer audit techniques and an overview of the literature review,and further clarify this writing:computer audit techniques include its meaning,advantages and disadvantages,the software used by the government audit and review of the current model and the relevant literature.The third chapter of application specific government auditing computer cases,computer specific application introduced in the government audit,first,about the government audit background analysis of each case;secondly,about the audit preparation(including basic situation analysis,the use of audit software AO2011,etc.);again,about the implementation of the audit(including audit data collection techniques used in the case,the data analysis techniques and evidence generated papers,etc.);and finally,about the formation of the audit findings.Chapter Four from the result of the audit,the audit process,auditors three elements expand,the introduction of computer technology affect the cost-benefit of audits to be analyzed.Chapter five combined with the specific case of the third chapter,summarizing the main problems exist in the use of computer technology.Contains the data acquisition problem exists,the presence of data analysis problems and the problems caused by the formation of the audit findings.Chapter Six solve problems countermeasures against the above problems.Finally,the full text summary.