Application Of Network Audit In Customs Internal Audit

In recent years,under the correct leadership of the Party Group of the General Administration of Customs,Customs Inspector Audit departments seriously practice the "four good" overall optimization of customs supervision and services,to focus on the central task and risk prevention,it has made remarkable achievements in promoting the reform and development of customs.In the current and coming period,with the regional integration of customs clearance on Pearl River Delta and Yangtze River economic belt,and the paperless customs clearance,the pace of customs reform further accelerate.Conventional leafing through documents,check books and other paper documents site field audit mode posed a severe challenge.It is imminent that customs must adapt to the new normal customs deepen the reform of business requirements,and use science and technology innovation to serve audit work.It is foreseeable that in future work,customs inspectors undertake the task of auditing departments will be more onerous,customs audit stage will be more broad.In this paper,with development of information technology and trends of network auditing technology application at big data era,It analyzes the define,features and advantages of network audit model.Propose the introduction of a network of internal audit in customs audit thinking and technical feasibility analysis and specific implementation of the recommendations,based on the present situation customs internal audit and information technology problems.Explore and design internal customs network audit business processes,to further promote the customs audit information construction and customs reform and the business process has far-reaching significance and role.The main innovative ideas include:Building a network audit customs information system integration project management audit,audit data analysis,sharing of audit results and audit knowledge management modules,centralizing data analysis and management to achieve interoperability of customs-based data resources,improving customs audit information construction of support mechanisms established for the implementation of network auditing mode good protection foundation,strengthening customs auditors to build complex information technology training team of audit specialists,designing customs network audit model processes in accordance with pre-trial preparation,audit implementation,audit reports and audit follow-up of four stages.