Design And Implementation Of Comprehensive Analysis System For Budget Execution Audit Data

With the development of informatization,the audited entities have fully applied information management technologies to achieve concentration of data.At present,many audited entities have already achieved high level accounting computerization,and are equipped with advanced high-speed database management system.In order to adapt to the development of the informatization level of the audited entities,the auditing department should advance its auditing capability by adopting information technology,and develop corresponding audit software to better perform its auditing function.This thesis aims to construct a comprehensive analysis system for budget execution audit data.It analyzes the requirements of the system according to the process of budget implementation;designs the overall structure of the system,which adopts B/S structure and consists of the fundamental data layer,the support platform for auditing,the tool component layer,and the application layer.It also designs the database structure,and the functions of collection module,early warning module,query analysis module,doubt management module,multidimensional analysis module,and business collaboration module;shows the effects of main functions.It then deploys the system and conducts function and performance tests in order to ensure that each module operates stably.The results of the tests show that the developed system can meet the needs of different users.It realizes the transformation of audit model from loose to union,and thus increases the efficiency of audit departments;lifts the auditing practices to a new level which make the scope of auditing expand from the original spot check to coverage audit;achieves transition of audit supervision from point to face,and increases the audit supervision intensity.